VAT Period) File Format en 2010-03-26
Transcript of VAT Period) File Format en 2010-03-26
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1/19/2012 Annual Declaration header-trail
13 Espaços Blanks Alf. 160
1 Tipo de registo Record type Alf. 3 999
4 Número de registos Number of records Num. 9
13 Espaços Blanks Alf. 160
Trailer do ficheiro
1 1 2 1.xl 2 2
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1/19/2012 Periodic VAT Declaration
Record
Type
Fram
e Field
Positi
on in
Recor
d
Field Description PT Field Description EN
Type
Leng
th Value
Co
nte
nt
typ
e
Data source
RFUVPT00
Data source
RFIDPTFO VAT code
1 Tipo de registo Record type Alf. 2 01
3 Tipo de ficheiro File type Alfa 5 ASCII
8 Versão de ficheiro File version Num. 2 03
10 Data do ficheiro (AAAAMMDD) File date (YYYYMMDD) Num. 8
18 Espaços Blanks Alfa 117
1 Tipo de registo Record type Alf. 2 02
3 Tipo de declaração Declaration type Alfa 5 DPIVA
1 8 NIF FISCAL-ID Num. 9 STCD1
17 Dentro/Fora do prazo Within deadline? Num. 1 1 or 2 Selection
Screen
18 Espaços Blanks Alfa 117
1 Tipo de registo Record type Alf. 2 03
3 3 Localização da sede Company headquarter location Num. 1 1,2 or 3 Selection
Screen
4 1-3 4 Oper. Realizadas em Espaço Diferente da Sede Transaction in other area than the
headquarter
Num. 3 0,1,2 or 3 Selection
Screen
4 7 Actividades Imobiliária
para ano < 2010
Real Estate Activities (for years < 2010) Num. 1 0 or 4 Selection
Screen
Fill only for
years before
2010 &
indicator
checked with
4; Fill with "0"
for 2010+
1 8 Declarações Recapitulativas Summary Reports Num. 1 0 or 5 Selection
Screen6 9 Relação de Clientes Customers Report Num. 1 0,1,2,3 or 4 se
e
det
ails
in
Fil
es
De
tail
s
Selection
screen
7 10 Relação de Fornecedores Vendors Report Num. 1 0,1,2,3 or 4 se
e
det
ails
in
Fil
es
De
tail
s
Selection
screen
Valid as of 01-Jul-2006 (includes VAT Refund Report);
last update: 30-jun-06according to changes by DGCI described inSuporte_informatico_IVA_2006_5vs.docfrom 22-jun-06 (http://www.e-
financas.gov.pt/de/download/Suporte_Informatico_IVA_2006-5.exe); Changes marked in pink; please see also explanations in sheet "Files - Details".
File Header
Declaration Header
Header of the PVD
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1/19/2012 Periodic VAT Declaration
Record
Type
Fram
e Field
Positi
on in
Recor
d
Field Description PT Field Description EN
Type
Leng
th Value
Co
nte
nt
typ
e
Data source
RFUVPT00
Data source
RFIDPTFO VAT code
8 11 Relação dos Suj. Passivos a que respeitam as regularizaçõesCorrection VAT Report Num. 1 0,1,2,3 or 4 se
e
det
ails
in
Fil
es
De
tail
s
6 9 Relação de Clientes Customers Report Num. 1 0,1,2,3 or 4 se
e
det
ails
in
Fil
es
De
tail
s
Selection
screen
7 10 Relação de Fornecedores Vendors Report Num. 1 0,1,2,3 or 4 se
e
det
ails
in
Fil
es
De
tail
s
Selection
screen
8 11 Relação dos Suj. Passivos a que respeitam as regularizaçõesCorrection VAT Report Num. 1 0,1,2,3 or 4 se
e
det
ails
in
Fil
es
De
tail
s
05A 1 12 Inexistência de Operações No operations in the referred period Num. 1 0 or 1 Selection
Screen
13 Ano a que respeita a declaração Year to which the Declaration refers to Num. 4 Selection
Screen
17 Período (mês ou trimestre) Period (month or quarter) ( Alfa 3 01 to 12 or
03T, 06T, 09T
or 12T
Selection
Screen
20 Espaços Blanks Alfa 115
1 Tipo de registo Record type Alf. 2 04
6 1-1 3 B.T. -Trans. Bens e Prest. Serv. à Taxa Reduzida Tax Base ± Goods and Services Supply at
Reduced Tax Rate
Num. 12 Tax Code
1-5 15 B.T. -Trans. Bens e Prest. Serv. à Taxa Intermédia Tax Base ± Goods and Services Supply at
Intermediate Tax Rate
Num. 12 Tax Code
1-3 27 B.T. -Trans. Bens e Prest. Serv. à Taxa Normal Tax Base ± Goods and Services Supply at
Normal Tax Rate
Num. 12 Tax Code
Detail of the PVD (1)
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1/19/2012 Periodic VAT Declaration
Record
Type
Fram
e Field
Positi
on in
Recor
d
Field Description PT Field Description EN
Type
Leng
th Value
Co
nte
nt
typ
e
Data source
RFUVPT00
Data source
RFIDPTFO VAT code
16 39 B.T. -Prestações de serviços efectuadas por suj. Passivos d
outros Estados Membros cujo imp. foi liquidado pelo
declarante
Tax Base - Services rendered by taxable
person from other EU country where tax is
paid by reporting company
Num. 12 h) h) Fill only for
declaration
2010+; for
previous years
fill with "0"
13 51 Imp.a Favor Estado - Aquisições. Intra. Bens e Op.
Assimiladas -cujo imp.foi liquidado pelo declarante
Tax in favour of State - Intracomm.
Acquisitions of Goods and similar
operations where tax is paid by reporting
entity
Num. 12 h) h) Fill only for
declaration
2010+; for
previous years
fill with "0"
17 63 Imp.a Favor Estado-Prestações de serviços efectuadas por
suj. Passivos de outros Estados Membros cujo imp. foi
liquidado pelo declarante
Tax in favour of State - Services rendered
by taxable person from other EU country
where tax is paid by reporting company
Num. 12 h) h) Fill only for
declaration
2010+; for
previous years
fill with "0"
75 Espaços Blanks Alf. 60
1 Tipo de registo Record type Alf. 2 31
97 3 A-Efectuadas por entidades residentes em países
comunitários (não inclui operações mencionadas no campo
16)
A - by entities in EU countries (does not
include operations mentioned in field 16)
Num. 12 h) h) Fill only for
declaration
2010+; for
previous years
fill with "0"
98 15 A-Efectuadas por entidades residentes em países ou
territórios terceiros
A - by entities in third countries or
territories
Num. 12 h) h) Fill only for
declaration
2010+; for
previous years
fill with "0"
99 27 B-Ouro (Decreto-Lei 362/99) B - Gold (Decreto-Lei 362/99) Num. 12 h) h) Fill only for
declaration
2010+; for
previous years
fill with "0"
100 39 B-Aquisições de imóveis com renúncia à isenção (Decreto-L
21/2007)
B - Acquisitions of real estate without
exemption (Decreto-Lei 21/2007)
Num. 12 h) h) Fill only for
declaration
2010+; for
previous years
fill with "0"
101 51 B-Sucatas [Alínea l) do n.º 1 do art.º 2.º do CIVA] B - Scrap (item I, no. 1, article 2 of CIVA) Num. 12 h) h) Fill only for
declaration
2010+; for
previous years
fill with "0"
Detail of the PVD (6)
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1/19/2012 Periodic VAT Declaration
Record
Type
Fram
e Field
Positi
on in
Recor
d
Field Description PT Field Description EN
Type
Leng
th Value
Co
nte
nt
typ
e
Data source
RFUVPT00
Data source
RFIDPTFO VAT code
102 63 B-Serviços de construção civil [Alínea j) do n.º 1 do art.º 2.º
do CIVA]
B - Construction services (item J, no. 1,
article 2 of CIVA)
Num. 12 h) h) Fill only for
declaration
2010+; for
previous year
fill with "0"
103 75 C-Se efectuou operações desta natureza, indique o seu valorC - Indicate the value for these operations Num. 12 h) h) Fill only for
declaration
2010+; for
previous year
fill with "0"
104 87 D-Se efectuou operações desta natureza, indique o seu valorD - Indicate the value for these operations Num. 12 h) h) Fill only for
declaration
2010+; for
previous year
fill with "0"
105 99 Soma do quadro 06-A (97+«+104) Total of frame 06-A (97+«+104) Num. 12 h) h) Fill only for declaration
2010+; for
previous year
fill with "0"
111 Espaços Blanks Alf. 24
1 Tipo de registo Record type Alf. 2 08
3 Número de registos Number of records Num. 3
20 6 NIF Técnico Oficial de Contas FISCAL-ID of Chartered Accountants Num. 9 Selection
Screen
15 Total de campos 90+91+92+93+94+95+96 Total of Fields 90+91+92+93+94+95+96 Num. 13 Coding
28 Espaços Blanks Alfa 107
1 Tipo de registo Record type Alf. 2 09
4 1/2/3 3 Continente, Açores ou Madeira Continental Portugal, Azores or Madeira Num. 1 1, 2 or 3 Selection
Screen
1 4 NIF FISCAL-ID Num. 9 STCD1
05A 13 Ano a que respeita a declaração Year to which the Declaration refers to Num. 4 Selection
Screen
17 Período (mês ou trimestre) Period (month or quarter) Alfa 3 01 a 12 or
03T, 06T, 09T
or 12Ta)
Selection
Screen
20 Espaços Blanks Alfa 115
1 Tipo de registo Record type Alf. 2 10
4 1/2/3 3 Continente, Açores ou Madeira Continental Portugal, Azores or Madeira Num. 1 1, 2 or 3 Selection
Screen
6 1-1 4 B.T. -Trans. Bens e Prest. Serv. à Taxa Reduzida Tax Base ± Goods and Services Supply at
Reduced Tax Rate
Num. 12 Tax Code
1-5 16 B.T. -Trans. Bens e Prest. Serv. à Taxa Intermédia Tax Base ± Goods and Services Supply at
Intermediate Tax Rate
Num. 12 Tax Code
1-3 28 B.T. -Trans. Bens e Prest. Serv. à Taxa Normal Tax Base ± Goods and Services Supply at
Normal Tax Rate
Num. 12 Tax Code
Trailer of the PVD
Header Appendix R to the PVD (Anexo A - Açores/Madeira)
Detail Appendix R to the PVD (1) (Anexo A - Açores/Madeira)
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1/19/2012 Periodic VAT Declaration
Record
Type
Fram
e Field
Positi
on in
Recor
d
Field Description PT Field Description EN
Type
Leng
th Value
Co
nte
nt
typ
e
Data source
RFUVPT00
Data source
RFIDPTFO VAT code
67 28 B-Ouro (Decreto-Lei 362/99) B - Gold (Decreto-Lei 362/99) Num. 12 h) h) Fill only for
declaration
2010+; for
previous year
fill with "0"
68 40 B-Aquisições de imóveis com renúncia à isenção (Decreto-L
21/2007)
B - Acquisitions of real estate withou
exemption (Decreto-Lei 21/2007
Num. 12 h) h) Fill only for
declaration
2010+; for
previous year
fill with "0"
69 52 B-Sucatas [Alínea l) do n.º 1 do art.º 2.º do CIVA]B - Scrap Sucatas (item I, no. 1, article 2 o
CIVA)
Num. 12 h) h) Fill only for
declaration
2010+; for
previous year
fill with "0"
70 64 B-Serviços de construção civil [Alínea j) do n.º 1 do art.º 2.do CIVA]
B - Construction services (item J, no. 1,article 2 of CIVA)
Num. 12 h) h) Fill only for declaration
2010+; for
previous year
fill with "0"
71 76 C-Se efectuou operações desta natureza, indique o seu valorC - Indicate the value for these operationsNum. 12 h) h) Fill only for
declaration
2010+; for
previous year
fill with "0"
72 88 D-Se efectuou operações desta natureza, indique o seu valorD - Indicate the value for these operationsNum. 12 h) h) Fill only for
declaration
2010+; for
previous year
fill with "0"
73 100 Soma do quadro 06-A (65+«+72) Total of frame 06-A (65+«+72) Num. 12 h) h) Fill only for
declaration
2010+; for
previous year
fill with "0"
112 Espaços Blanks Alf. 23
1 Tipo de registo Record type Alf. 2 13
4 1/2/3 3 Continente, Açores ou Madeira Continental Portugal, Azores or Madeira Num. 1 1, 2 or 3 Selection
Screen
4 Número de registos Number of records Num. 3 Coding
7 Total de campos 62+63+64 Total of Fields 62+63+64 Num. 13 Coding
20 Espaços Blanks Alfa 115
1 Tipo de registo Record type Alf. 2 20
1 3 NIF FISCAL-ID Num. 9
2 12 Ano a que respeita a declaração Year to which the declaration refers to Num. 4
Trailer Appendix R to the PVD (Anexo A - Açores/Madeira)
Header Appendix I to the PVD
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1/19/2012 Periodic VAT Declaration
Record
Type
Fram
e Field
Positi
on in
Recor
d
Field Description PT Field Description EN
Type
Leng
th Value
Co
nte
nt
typ
e
Data source
RFUVPT00
Data source
RFIDPTFO VAT code
1 7 Período (mês ou trimestre) a que se refere o anexo Period (Month or quarter) to which the app Alf. 3 01 until 12 or
03T, 06T, 09T or
12T a) Coding
10 Número de registos Number of records Num. 9 Coding
2 3
19 Regul.de imposto inferiores a 1000 euros - Base de
Incidência
VAT corrections below 1000 Euro - Base
amount
Num. 12 Selection
Screen /
Coding
4 31
Regul.de imposto inferiores a 1000 euros - IVA Regularizado VAT corrections below 1000 Euro -
Corrected VAT
Num. 12 Selection
Screen /
Coding
3 43
Regul.por alteração do PRO-RATA - Base de Incidência VAT Corrections due to pro-rata diference
- Base amount
Num. 12Tax Code
4 55
Regul.por alteração do PRO-RATA - IVA Regularizado VAT Corrections due to pro-rata diference
- Corrected VAT
Num. 12Tax Code
3 67
Outras regularizações - Base de Incidência Other VAT Corrections - Base amount Num. 12Tax Code
4 79
Outras regularizações - IVA Regularizado Other VAT Corrections - Corrected VAT Num. 12Tax Code
3 91 Total - Base de Incidência Total - Base amount Num. 14 Coding
4 105 Total - IVA Regularizado Total - Corrected VAT Num. 14 Coding
119Espaços Blanks
Alf. 16
1 Tipo de registo Record type Alf. 2 89
3 Número de registos Number of records Num. 9
12 Espaços Blanks Alfa 123
1 Tipo de registo Record type Alf. 2 99
3 Número de registos Number of records Num. 9
12 Espaços Blanks Alfa 123
Trailer of the Declaration
File Trailer
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es - eta s
Details Annual Declaration: Header, Trailer, Anexo L and M Periodic VAT Declaration - Details
All data in character format; numeric fields are aligned to the right, and filled up with zeros to the left. Periodic VAT Declaration - Details valid as of 01-Jul-2006
Records are separated with line feed character
Files must be created in ASCII format and special characters like (ç, ã, õ, etc.) must not be used.
1. All data in character format; numeric fields are aligned to the right, and filled up with zeros to the left.
Records are separated with line feed character
Records length is 172 characters and records must be sequenced according to record type.
In all trailers (records *99) do not consider the header and trailer records itself for the number of records. 2. Files must be created in ASCII format and special characters like (ç, ã, õ, etc.) must not be used.
The amounts in Euro must be shown in Euro-Cents (e.g. 23,04 Euro must be shown as 2304) (Except for
the Appendixes C, F, H, O, P, where the amounts must be shown without Euro-Cents, e.g. The amount
55200,89 shall be shown as 55200; the cents are cut off.
3. No other means of delivery are allowed.
4. Records length is 134 characters and records must be sequenced according to record type.
File structure: File structure:
Record type 001 ± File header
Record type 002 ± Declaration header Record type 01 ± File Header.
Record type 003 ± Header of the Annual Declaration Record type 02 ± Declaration Header.
Record type 004 ± Detail of the Annual Declaration Record type 03 ± Header: Periodic VAT Declaration
Record type 005 ± Trailer of the Annual Declaration Record type 04 ± Detail Periodic VAT Declaration (1).
<APPENDIXES> Record type 05 ± Detail Periodic VAT Declaration (2).
Record type 006 ± Declaration trailer Record type 06 ± Detail Periodic VAT Declaration (3).
Record type 999 ± File trailer Record type 07 ± Detail Periodic VAT Declaration (4).Record type 08 ± Trailer Periodic VAT Declaration.
Record type 09 ± Header: Appendix R to the Periodic VAT Declaration.
Record type 10 ± Detail : Appendix R to the Periodic VAT Declaration (1).
Record type 11 ± Detail: Appendix R to the Periodic VAT Declaration (2).
Record type 12 ± Detail: Appendix R to the Periodic VAT Declaration (3).
Record type 13 ± Trailer: Appendix R to the Periodic VAT Declaration IVA.
Record type 20 ± Header: Appendix I to the Periodic VAT Declaration.
Record type 21 ± Detail: Appendix I to the Periodic VAT Declaration.
Record type 22 ± Trailer: Appendix I to the Periodic VAT Declaration.
Record type 40 ± Header: Appendix Customers Report to the Periodic VAT Declaration.
Record type 41 ± Detail Appendix: Customers Report to the Periodic VAT Declaration (1).
Record type 42 ± Detail Appendix: Customers Report to the Periodic VAT Declaration (2).
Record type 49 ± Trailer Appendix: Customers Report to the Periodic VAT Declaration.
Record type 50 ± Header Appendix: Vendors Report to the Periodic VAT Declaration.
Record type 51 ± Detail Appendix: Vendors Report to the Periodic VAT Declaration (1).
Record type 52 ± Detail Appendix: Vendors Report to the Periodic VAT Declaration (2).
Record type 53 ± Detail Appendix: Vendors Report to the Periodic VAT Declaration (2).
Record type 54 ± Detail Appendix: Vendors Report to the Periodic VAT Declaration (2).
Record type 55 ± Detail Appendix: Vendors Report to the Periodic VAT Declaration (2).
Record type 59 ± Trailer Appendix: Vendors Report to the Periodic VAT Declaration.
Record type 70 ± Header Appendix: VAT Corrections Report to the Periodic VAT Declaration.
Record type 71 ± Detail Appendix: VAT Corrections Report to the Periodic VAT Declaration (1).
Record type 79 ± Trailer VAT Corrections Report to the Periodic VAT Declaration.
Record type 89 ± Declaration Trailer.
Record type 99 ± File Trailer.
5. Appendix R: The records 09 to 013 must only be filled in case there are appendixes R to the Periodic
VAT Declarattion. There must be as many sets of records 09-013 as there are appendixes.
6. Appendix I: The records 20 to 22 must only be filled if there is Appendix I. There must be as many
records 21 as there are lines in this appendix
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Files - Details
7. Customers Report: The records 40 to 49 must only be filled if there is a Customers Report. There must
be as many records 41 and 42 as there are lines in this appendix.
8. Vendors Report: The records 50 to 59 must only be filled if there is a Vendors Report. There must be a
many records 51 to 55 as there are lines in this appendix that relate to the fields 20 to 24.
9. Correction VAT Report: The records 70 to 79 must only be filled if there is a Correction VAT Report.
There must be as many records 71 as there are lines in this appendix.
10. Records format description.
Observations related to the File Structure
a) Monthly Declaration: indicate the month, aligned to the left and followed by one blank (e.g. March =>
"03_".
Quarterly Declaration: indicate the quarter as follows:
03T = 1st quarter;
06T = 2nd quarter;
09T = 3rd quarter;
12T = 4th quarter;
b) The 13 positions of this field include one position for the sign (1st position on the left), 10 positions for
the amount and 2 for the zeros for the Euro-Cents (e.g. the amount of 230 Euros is shown as
+000000023000).
c) Appendix Customers Report: When column 1 is filled with "Operations with national customers",column 2 (ID Number of Export Declaration" must not be filled.
d) Appendix Customers Report: When column 2 is filled with ³Exports of goods´ column 1 "Fiscal ID"
must not be filled.
In all trailers (records *99) do not consider the header and trailer records itself for the number of records.
The amounts in Euro must be shown in Euro-Cents (e.g. 23,04 Euro must be shown as 2304).
Observations referring to Appendixes for VAT Refund Report (Despacho Normativo nº 53/2005)When a VAT Refund is requested in the Periodic VAT Declaration the respective appendixes that relate t
the same reporting period (n) must be submitted too: Customers Report, Vendors Report, Report on VAT
Corrections, and also for the periods n-1, n-2 and n-3 in case the refund is due to carryforward
from previous periods.
In these fields you indicate how many of each reports are delivered (that is, for how many periods: n, n-1,
2, n-3, value can be 1, or 2, or 3, or 4).
This is the case when the Periodic Declaration field "Übertrag vorherige P erioden " "Exc eedings from prev. P eriods " has a value>0 that fills field rec.type.05, field 61.
If the VAT Refund is originated in the actual period then only the respective appendixes shall be submitte
(only for period n, value =1))
If for some of the appendixes there is no data for the actual period or the previous periods this appendix
shall not be submitted. (value=0)
The appendixes of previous periods shall not be submitted in the actual period if they have already been
sent to the Tax Authorities with a previous VAT Refund Request.