gobl 0.15.2 → 0.16.0

data/data/regimes/pt.json

@@ -4,6 +4,7 @@
     "en": "Portugal",
     "pt": "Portugal"
   },
+  "time_zone": "Europe/Lisbon",
   "country": "PT",
   "zones": [
     {
@@ -204,488 +205,376 @@
       }
     }
   ],
-  "scenarios": [
-    {
-      "schema": "bill/invoice",
-      "list": [
-        {
-          "type": [
-            "standard"
-          ],
-          "codes": {
-            "at-invoice-type": "FT"
-          }
-        },
-        {
-          "type": [
-            "standard"
-          ],
-          "tags": [
-            "simplified"
-          ],
-          "codes": {
-            "at-invoice-type": "FS"
-          }
-        },
-        {
-          "type": [
-            "standard"
-          ],
-          "tags": [
-            "invoice-receipt"
-          ],
-          "codes": {
-            "at-invoice-type": "FR"
-          }
-        },
-        {
-          "type": [
-            "debit-note"
-          ],
-          "codes": {
-            "at-invoice-type": "ND"
-          }
-        },
-        {
-          "type": [
-            "credit-note"
-          ],
-          "codes": {
-            "at-invoice-type": "NC"
-          }
-        }
-      ]
-    }
-  ],
-  "preceding": {
-    "types": [
-      "credit-note"
-    ]
-  },
-  "categories": [
+  "extensions": [
     {
-      "code": "VAT",
+      "key": "pt-exemption-reason",
       "name": {
-        "en": "VAT",
-        "pt": "IVA"
+        "en": "Tax exemption reason",
+        "pt": "Código do motivo de isenção de imposto"
       },
-      "desc": {
-        "en": "Value Added Tax",
-        "pt": "Imposto sobre o Valor Acrescentado"
-      },
-      "rates": [
-        {
-          "key": "standard",
-          "name": {
-            "en": "Standard Rate",
-            "pt": "Tipo Geral"
-          },
-          "values": [
-            {
-              "zones": [
-                "20"
-              ],
-              "since": "2011-01-01",
-              "percent": "16.0%"
-            },
-            {
-              "zones": [
-                "30"
-              ],
-              "since": "2011-01-01",
-              "percent": "22.0%"
-            },
-            {
-              "since": "2011-01-01",
-              "percent": "23.0%"
-            }
-          ],
-          "codes": {
-            "at-tax-code": "NOR"
-          }
-        },
-        {
-          "key": "intermediate",
-          "name": {
-            "en": "Intermediate Rate",
-            "pt": "Taxa Intermédia"
-          },
-          "values": [
-            {
-              "zones": [
-                "20"
-              ],
-              "since": "2011-01-01",
-              "percent": "9.0%"
-            },
-            {
-              "zones": [
-                "30"
-              ],
-              "since": "2011-01-01",
-              "percent": "12.0%"
-            },
-            {
-              "since": "2011-01-01",
-              "percent": "13.0%"
-            }
-          ],
-          "codes": {
-            "at-tax-code": "INT"
-          }
-        },
-        {
-          "key": "reduced",
-          "name": {
-            "en": "Reduced Rate",
-            "pt": "Taxa Reduzida"
-          },
-          "values": [
-            {
-              "zones": [
-                "20"
-              ],
-              "since": "2011-01-01",
-              "percent": "4.0%"
-            },
-            {
-              "zones": [
-                "30"
-              ],
-              "since": "2011-01-01",
-              "percent": "5.0%"
-            },
-            {
-              "since": "2011-01-01",
-              "percent": "6.0%"
-            }
-          ],
-          "codes": {
-            "at-tax-code": "RED"
-          }
-        },
+      "codes": [
         {
-          "key": "exempt+outlay",
+          "code": "M01",
           "name": {
             "en": "Article 16, No. 6 of the VAT code",
             "pt": "Artigo 16.°, n.° 6 do CIVA"
-          },
-          "exempt": true,
-          "codes": {
-            "at-tax-code": "ISE",
-            "at-tax-exemption-code": "M01"
           }
         },
         {
-          "key": "exempt+intrastate-export",
+          "code": "M02",
           "name": {
             "en": "Article 6 of the Decree-Law 198/90 of 19th June",
             "pt": "Artigo 6.° do Decreto-Lei n.° 198/90, de 19 de junho"
-          },
-          "exempt": true,
-          "codes": {
-            "at-tax-code": "ISE",
-            "at-tax-exemption-code": "M02"
           }
         },
         {
-          "key": "exempt+imports",
+          "code": "M04",
           "name": {
             "en": "Exempt pursuant to article 13 of the VAT code",
             "pt": "Isento artigo 13.° do CIVA"
-          },
-          "exempt": true,
-          "codes": {
-            "at-tax-code": "ISE",
-            "at-tax-exemption-code": "M04"
           }
         },
         {
-          "key": "exempt+exports",
+          "code": "M05",
           "name": {
             "en": "Exempt pursuant to article 14 of the VAT code",
             "pt": "Isento artigo 14.° do CIVA"
-          },
-          "exempt": true,
-          "codes": {
-            "at-tax-code": "ISE",
-            "at-tax-exemption-code": "M05"
           }
         },
         {
-          "key": "exempt+suspension-scheme",
+          "code": "M06",
           "name": {
             "en": "Exempt pursuant to article 15 of the VAT code",
             "pt": "Isento artigo 15.° do CIVA"
-          },
-          "exempt": true,
-          "codes": {
-            "at-tax-code": "ISE",
-            "at-tax-exemption-code": "M06"
           }
         },
         {
-          "key": "exempt+internal-operations",
+          "code": "M07",
           "name": {
             "en": "Exempt pursuant to article 9 of the VAT code",
             "pt": "Isento artigo 9.° do CIVA"
-          },
-          "exempt": true,
-          "codes": {
-            "at-tax-code": "ISE",
-            "at-tax-exemption-code": "M07"
           }
         },
         {
-          "key": "exempt+small-retail-scheme",
+          "code": "M09",
           "name": {
             "en": "VAT - does not confer right to deduct / Article 62 paragraph b) of the VAT code",
             "pt": "IVA - não confere direito a dedução / Artigo 62.° alínea b) do CIVA"
-          },
-          "exempt": true,
-          "codes": {
-            "at-tax-code": "ISE",
-            "at-tax-exemption-code": "M09"
           }
         },
         {
-          "key": "exempt+exempt-scheme",
+          "code": "M10",
           "name": {
             "en": "VAT - exemption scheme / Article 57 of the VAT code",
             "pt": "IVA - regime de isenção / Artigo 57.° do CIVA"
-          },
-          "exempt": true,
-          "codes": {
-            "at-tax-code": "ISE",
-            "at-tax-exemption-code": "M10"
           }
         },
         {
-          "key": "exempt+tobacco-scheme",
+          "code": "M11",
           "name": {
             "en": "Special scheme for tobacco / Decree-Law No. 346/85 of 23rd August",
             "pt": "Regime particular do tabaco / Decreto-Lei n.° 346/85, de 23 de agosto"
-          },
-          "exempt": true,
-          "codes": {
-            "at-tax-code": "ISE",
-            "at-tax-exemption-code": "M11"
           }
         },
         {
-          "key": "exempt+margin-scheme+travel",
+          "code": "M12",
           "name": {
             "en": "Margin scheme - Travel agencies / Decree-Law No. 221/85 of 3rd July",
             "pt": "Regime da margem de lucro - Agências de viagens / Decreto-Lei n.° 221/85, de 3 de julho"
-          },
-          "exempt": true,
-          "codes": {
-            "at-tax-code": "ISE",
-            "at-tax-exemption-code": "M12"
           }
         },
         {
-          "key": "exempt+margin-scheme+second-hand",
+          "code": "M13",
           "name": {
             "en": "Margin scheme - Second-hand goods / Decree-Law No. 199/96 of 18th October",
             "pt": "Regime da margem de lucro - Bens em segunda mão / Decreto-Lei n.° 199/96, de 18 de outubro"
-          },
-          "exempt": true,
-          "codes": {
-            "at-tax-code": "ISE",
-            "at-tax-exemption-code": "M13"
           }
         },
         {
-          "key": "exempt+margin-scheme+art",
+          "code": "M14",
           "name": {
             "en": "Margin scheme - Works of art / Decree-Law No. 199/96 of 18th October",
             "pt": "Regime da margem de lucro - Objetos de arte / Decreto-Lei n.° 199/96, de 18 de outubro"
-          },
-          "exempt": true,
-          "codes": {
-            "at-tax-code": "ISE",
-            "at-tax-exemption-code": "M14"
           }
         },
         {
-          "key": "exempt+margin-scheme+antiques",
+          "code": "M15",
           "name": {
             "en": "Margin scheme - Collector’s items and antiques / Decree-Law No. 199/96 of 18th October",
             "pt": "Regime da margem de lucro - Objetos de coleção e antiguidades / Decreto-Lei n.° 199/96, de 18 de outubro"
-          },
-          "exempt": true,
-          "codes": {
-            "at-tax-code": "ISE",
-            "at-tax-exemption-code": "M15"
           }
         },
         {
-          "key": "exempt+goods-transmission",
+          "code": "M16",
           "name": {
             "en": "Exempt pursuant to Article 14 of the RITI",
             "pt": "Isento artigo 14.° do RITI"
-          },
-          "exempt": true,
-          "codes": {
-            "at-tax-code": "ISE",
-            "at-tax-exemption-code": "M16"
           }
         },
         {
-          "key": "exempt+other",
+          "code": "M19",
           "name": {
             "en": "Other exemptions - Temporary exemptions determined by specific legislation",
             "pt": "Outras isenções - Isenções temporárias determinadas em diploma próprio"
-          },
-          "exempt": true,
-          "codes": {
-            "at-tax-code": "ISE",
-            "at-tax-exemption-code": "M19"
           }
         },
         {
-          "key": "exempt+flat-rate-scheme",
+          "code": "M20",
           "name": {
             "en": "VAT - flat-rate scheme / Article 59-D No. 2 of the VAT code",
             "pt": "IVA - regime forfetário / Artigo 59.°-D n.°2 do CIVA"
-          },
-          "exempt": true,
-          "codes": {
-            "at-tax-code": "ISE",
-            "at-tax-exemption-code": "M20"
           }
         },
         {
-          "key": "exempt+non-deductible",
+          "code": "M21",
           "name": {
             "en": "VAT - does not confer right to deduct (or similar) - Article 72 No. 4 of the VAT code",
             "pt": "IVA - não confere direito à dedução (ou expressão similar) - Artigo 72.° n.° 4 do CIVA"
-          },
-          "exempt": true,
-          "codes": {
-            "at-tax-code": "ISE",
-            "at-tax-exemption-code": "M21"
           }
         },
         {
-          "key": "exempt+consignment-goods",
+          "code": "M25",
           "name": {
             "en": "Consignment goods - Article 38 No. 1 paragraph a) of the VAT code",
             "pt": "Mercadorias à consignação - Artigo 38.° n.° 1 alínea a) do CIVA"
-          },
-          "exempt": true,
-          "codes": {
-            "at-tax-code": "ISE",
-            "at-tax-exemption-code": "M25"
           }
         },
         {
-          "key": "exempt+reverse-charge+waste",
+          "code": "M30",
           "name": {
             "en": "VAT - reverse charge / Article 2 No. 1 paragraph i) of the VAT code",
             "pt": "IVA - autoliquidação / Artigo 2.° n.° 1 alínea i) do CIVA"
-          },
-          "exempt": true,
-          "codes": {
-            "at-tax-code": "ISE",
-            "at-tax-exemption-code": "M30"
           }
         },
         {
-          "key": "exempt+reverse-charge+civil-eng",
+          "code": "M31",
           "name": {
             "en": "VAT - reverse charge / Article 2 No. 1 paragraph j) of the VAT code",
             "pt": "IVA - autoliquidação / Artigo 2.° n.° 1 alínea j) do CIVA"
-          },
-          "exempt": true,
-          "codes": {
-            "at-tax-code": "ISE",
-            "at-tax-exemption-code": "M31"
           }
         },
         {
-          "key": "exempt+reverse-charge+greenhouse",
+          "code": "M32",
           "name": {
             "en": "VAT - reverse charge / Article 2 No. 1 paragraph l) of the VAT code",
             "pt": "IVA - autoliquidação / Artigo 2.° n.° 1 alínea I) do CIVA"
-          },
-          "exempt": true,
-          "codes": {
-            "at-tax-code": "ISE",
-            "at-tax-exemption-code": "M32"
           }
         },
         {
-          "key": "exempt+reverse-charge+woods",
+          "code": "M33",
           "name": {
             "en": "VAT - reverse charge / Article 2 No. 1 paragraph m) of the VAT code",
             "pt": "IVA - autoliquidação / Artigo 2.° n.° 1 alínea m) do CIVA"
-          },
-          "exempt": true,
-          "codes": {
-            "at-tax-code": "ISE",
-            "at-tax-exemption-code": "M33"
           }
         },
         {
-          "key": "exempt+reverse-charge+b2b",
+          "code": "M40",
           "name": {
             "en": "VAT - reverse charge / Article 6 No. 6 paragraph a) of the VAT code, to the contrary",
             "pt": "IVA - autoliquidação / Artigo 6.° n.° 6 alínea a) do CIVA, a contrário"
-          },
-          "exempt": true,
-          "codes": {
-            "at-tax-code": "ISE",
-            "at-tax-exemption-code": "M40"
           }
         },
         {
-          "key": "exempt+reverse-charge+intraeu",
+          "code": "M41",
           "name": {
             "en": "VAT - reverse charge / Article 8 No. 3 of the RITI",
             "pt": "IVA - autoliquidação / Artigo 8.° n.° 3 do RITI"
-          },
-          "exempt": true,
-          "codes": {
-            "at-tax-code": "ISE",
-            "at-tax-exemption-code": "M41"
           }
         },
         {
-          "key": "exempt+reverse-charge+real-estate",
+          "code": "M42",
           "name": {
             "en": "VAT - reverse charge / Decree-Law No. 21/2007 of 29 January",
             "pt": "IVA - autoliquidação / Decreto-Lei n.° 21/2007, de 29 de janeiro"
-          },
-          "exempt": true,
-          "codes": {
-            "at-tax-code": "ISE",
-            "at-tax-exemption-code": "M42"
           }
         },
         {
-          "key": "exempt+reverse-charge+gold",
+          "code": "M43",
           "name": {
             "en": "VAT - reverse charge / Decree-Law No. 362/99 of 16th September",
             "pt": "IVA - autoliquidação / Decreto-Lei n.° 362/99, de 16 de setembro"
-          },
-          "exempt": true,
-          "codes": {
-            "at-tax-code": "ISE",
-            "at-tax-exemption-code": "M43"
           }
         },
         {
-          "key": "exempt+non-taxable",
+          "code": "M99",
           "name": {
             "en": "Not subject to tax or not taxed",
             "pt": "Não sujeito ou não tributado"
+          }
+        }
+      ]
+    }
+  ],
+  "scenarios": [
+    {
+      "schema": "bill/invoice",
+      "list": [
+        {
+          "type": [
+            "standard"
+          ],
+          "codes": {
+            "at-invoice-type": "FT"
+          }
+        },
+        {
+          "type": [
+            "standard"
+          ],
+          "tags": [
+            "simplified"
+          ],
+          "codes": {
+            "at-invoice-type": "FS"
+          }
+        },
+        {
+          "type": [
+            "standard"
+          ],
+          "tags": [
+            "invoice-receipt"
+          ],
+          "codes": {
+            "at-invoice-type": "FR"
+          }
+        },
+        {
+          "type": [
+            "debit-note"
+          ],
+          "codes": {
+            "at-invoice-type": "ND"
+          }
+        },
+        {
+          "type": [
+            "credit-note"
+          ],
+          "codes": {
+            "at-invoice-type": "NC"
+          }
+        }
+      ]
+    }
+  ],
+  "preceding": {
+    "types": [
+      "credit-note"
+    ]
+  },
+  "categories": [
+    {
+      "code": "VAT",
+      "name": {
+        "en": "VAT",
+        "pt": "IVA"
+      },
+      "desc": {
+        "en": "Value Added Tax",
+        "pt": "Imposto sobre o Valor Acrescentado"
+      },
+      "rate_required": true,
+      "rates": [
+        {
+          "key": "standard",
+          "name": {
+            "en": "Standard Rate",
+            "pt": "Tipo Geral"
+          },
+          "values": [
+            {
+              "zones": [
+                "20"
+              ],
+              "since": "2011-01-01",
+              "percent": "16.0%"
+            },
+            {
+              "zones": [
+                "30"
+              ],
+              "since": "2011-01-01",
+              "percent": "22.0%"
+            },
+            {
+              "since": "2011-01-01",
+              "percent": "23.0%"
+            }
+          ],
+          "map": {
+            "at-tax-code": "NOR"
+          }
+        },
+        {
+          "key": "intermediate",
+          "name": {
+            "en": "Intermediate Rate",
+            "pt": "Taxa Intermédia"
           },
+          "values": [
+            {
+              "zones": [
+                "20"
+              ],
+              "since": "2011-01-01",
+              "percent": "9.0%"
+            },
+            {
+              "zones": [
+                "30"
+              ],
+              "since": "2011-01-01",
+              "percent": "12.0%"
+            },
+            {
+              "since": "2011-01-01",
+              "percent": "13.0%"
+            }
+          ],
+          "map": {
+            "at-tax-code": "INT"
+          }
+        },
+        {
+          "key": "reduced",
+          "name": {
+            "en": "Reduced Rate",
+            "pt": "Taxa Reduzida"
+          },
+          "values": [
+            {
+              "zones": [
+                "20"
+              ],
+              "since": "2011-01-01",
+              "percent": "4.0%"
+            },
+            {
+              "zones": [
+                "30"
+              ],
+              "since": "2011-01-01",
+              "percent": "5.0%"
+            },
+            {
+              "since": "2011-01-01",
+              "percent": "6.0%"
+            }
+          ],
+          "map": {
+            "at-tax-code": "RED"
+          }
+        },
+        {
+          "key": "exempt",
+          "name": null,
           "exempt": true,
-          "codes": {
-            "at-tax-code": "ISE",
-            "at-tax-exemption-code": "M99"
+          "extensions": [
+            "pt-exemption-reason"
+          ],
+          "map": {
+            "at-tax-code": "ISE"
           }
         }
       ]