gobl 0.21.0 → 0.23.0

data/data/regimes/pt.json

@@ -1,5 +1,5 @@
 {
-  "$schema": "https://gobl.org/draft-0/tax/regime",
+  "$schema": "https://gobl.org/draft-0/tax/regime-def",
   "name": {
     "en": "Portugal",
     "pt": "Portugal"
@@ -7,64 +7,70 @@
   "time_zone": "Europe/Lisbon",
   "country": "PT",
   "currency": "EUR",
+  "tax_scheme": "VAT",
   "tags": [
     {
-      "key": "simplified",
-      "name": {
-        "de": "Vereinfachte Rechnung",
-        "en": "Simplified Invoice",
-        "es": "Factura Simplificada",
-        "it": "Fattura Semplificata"
-      },
-      "desc": {
-        "de": "Wird für B2C-Transaktionen verwendet, wenn die Kundendaten nicht verfügbar sind. Bitte wenden Sie sich an die örtlichen Behörden, um die Grenzwerte zu ermitteln.",
-        "en": "Used for B2C transactions when the client details are not available, check with local authorities for limits.",
-        "es": "Usado para transacciones B2C cuando los detalles del cliente no están disponibles, consulte con las autoridades locales para los límites.",
-        "it": "Utilizzato per le transazioni B2C quando i dettagli del cliente non sono disponibili, controllare con le autorità locali per i limiti."
-      }
-    },
-    {
-      "key": "reverse-charge",
-      "name": {
-        "de": "Umkehr der Steuerschuld",
-        "en": "Reverse Charge",
-        "es": "Inversión del Sujeto Pasivo",
-        "it": "Inversione del soggetto passivo"
-      }
-    },
-    {
-      "key": "self-billed",
-      "name": {
-        "de": "Rechnung durch den Leistungsempfänger",
-        "en": "Self-billed",
-        "es": "Facturación por el destinatario",
-        "it": "Autofattura"
-      }
-    },
-    {
-      "key": "customer-rates",
-      "name": {
-        "de": "Kundensätze",
-        "en": "Customer rates",
-        "es": "Tarifas aplicables al destinatario",
-        "it": "Aliquote applicabili al destinatario"
-      }
-    },
-    {
-      "key": "partial",
-      "name": {
-        "de": "Teilweise",
-        "en": "Partial",
-        "es": "Parcial",
-        "it": "Parziale"
-      }
-    },
-    {
-      "key": "invoice-receipt",
-      "name": {
-        "en": "Invoice-receipt",
-        "pt": "Fatura-recibo"
-      }
+      "schema": "bill/invoice",
+      "list": [
+        {
+          "key": "simplified",
+          "name": {
+            "de": "Vereinfachte Rechnung",
+            "en": "Simplified Invoice",
+            "es": "Factura Simplificada",
+            "it": "Fattura Semplificata"
+          },
+          "desc": {
+            "de": "Wird für B2C-Transaktionen verwendet, wenn die Kundendaten nicht verfügbar sind. Bitte wenden Sie sich an die örtlichen Behörden, um die Grenzwerte zu ermitteln.",
+            "en": "Used for B2C transactions when the client details are not available, check with local authorities for limits.",
+            "es": "Usado para transacciones B2C cuando los detalles del cliente no están disponibles, consulte con las autoridades locales para los límites.",
+            "it": "Utilizzato per le transazioni B2C quando i dettagli del cliente non sono disponibili, controllare con le autorità locali per i limiti."
+          }
+        },
+        {
+          "key": "reverse-charge",
+          "name": {
+            "de": "Umkehr der Steuerschuld",
+            "en": "Reverse Charge",
+            "es": "Inversión del Sujeto Pasivo",
+            "it": "Inversione del soggetto passivo"
+          }
+        },
+        {
+          "key": "self-billed",
+          "name": {
+            "de": "Rechnung durch den Leistungsempfänger",
+            "en": "Self-billed",
+            "es": "Facturación por el destinatario",
+            "it": "Autofattura"
+          }
+        },
+        {
+          "key": "customer-rates",
+          "name": {
+            "de": "Kundensätze",
+            "en": "Customer rates",
+            "es": "Tarifas aplicables al destinatario",
+            "it": "Aliquote applicabili al destinatario"
+          }
+        },
+        {
+          "key": "partial",
+          "name": {
+            "de": "Teilweise",
+            "en": "Partial",
+            "es": "Parcial",
+            "it": "Parziale"
+          }
+        },
+        {
+          "key": "invoice-receipt",
+          "name": {
+            "en": "Invoice-receipt",
+            "pt": "Fatura-recibo"
+          }
+        }
+      ]
     }
   ],
   "extensions": [
@@ -74,287 +80,1517 @@
         "en": "Region Code",
         "pt": "Código da Região"
       },
-      "codes": [
+      "desc": {
+        "en": "SAF-T's `TaxCountryRegion` (País ou região do imposto) specifies the region of taxation\n(Portugal mainland, Açores, Madeira or any ISO country) in a Portuguese invoice. Each\nregion has their own tax rates which can be determined automatically.\n\nTo set the specific a region different to Portugal mainland, the `pt-region` extension of\neach line's VAT tax should be set to one of the following values:\n\n| Code  | Description                                         |\n| ----- | --------------------------------------------------- |\n| PT    | Mainland Portugal (default)                         |\n| PT-AC | Açores                                              |\n| PT-MA | Madeira                                             |\n| ...   | Any ISO country code (e.g. ES, FR, DE, etc.)        |\n\nFor example:\n\n```js\n{\n\t\"$schema\": \"https://gobl.org/draft-0/bill/invoice\",\n\t// ...\n\t\"lines\": [\n\t\t{\n\t\t\t// ...\n\t\t\t\"item\": {\n\t\t\t\t\"name\": \"Some service\",\n\t\t\t\t\"price\": \"25.00\"\n\t\t\t},\n\t\t\t\"tax\": [\n\t\t\t\t{\n\t\t\t\t\t\t\"cat\": \"VAT\",\n\t\t\t\t\t\t\"rate\": \"exempt\",\n\t\t\t\t\t\t\"ext\": {\n\t\t\t\t\t\t\t\"pt-region\": \"PT-AC\",\n\t\t\t\t\t\t\t// ...\n\t\t\t\t\t\t}\n\t\t\t\t}\n\t\t\t]\n\t\t}\n\t]\n}\n```"
+      },
+      "values": [
+        {
+          "code": "PT",
+          "name": {
+            "en": "Mainland Portugal",
+            "pt": "Portugal Continental"
+          }
+        },
+        {
+          "code": "PT-AC",
+          "name": {
+            "en": "Azores",
+            "pt": "Açores"
+          }
+        },
+        {
+          "code": "PT-MA",
+          "name": {
+            "en": "Madeira",
+            "pt": "Madeira"
+          }
+        },
+        {
+          "code": "AF",
+          "name": {
+            "en": "Afghanistan"
+          }
+        },
+        {
+          "code": "AX",
+          "name": {
+            "en": "Åland Islands"
+          }
+        },
+        {
+          "code": "AL",
+          "name": {
+            "en": "Albania"
+          }
+        },
+        {
+          "code": "DZ",
+          "name": {
+            "en": "Algeria"
+          }
+        },
+        {
+          "code": "AS",
+          "name": {
+            "en": "American Samoa"
+          }
+        },
+        {
+          "code": "AD",
+          "name": {
+            "en": "Andorra"
+          }
+        },
+        {
+          "code": "AO",
+          "name": {
+            "en": "Angola"
+          }
+        },
+        {
+          "code": "AI",
+          "name": {
+            "en": "Anguilla"
+          }
+        },
+        {
+          "code": "AQ",
+          "name": {
+            "en": "Antarctica"
+          }
+        },
+        {
+          "code": "AG",
+          "name": {
+            "en": "Antigua and Barbuda"
+          }
+        },
+        {
+          "code": "AR",
+          "name": {
+            "en": "Argentina"
+          }
+        },
+        {
+          "code": "AM",
+          "name": {
+            "en": "Armenia"
+          }
+        },
+        {
+          "code": "AW",
+          "name": {
+            "en": "Aruba"
+          }
+        },
+        {
+          "code": "AU",
+          "name": {
+            "en": "Australia"
+          }
+        },
+        {
+          "code": "AT",
+          "name": {
+            "en": "Austria"
+          }
+        },
+        {
+          "code": "AZ",
+          "name": {
+            "en": "Azerbaijan"
+          }
+        },
+        {
+          "code": "BS",
+          "name": {
+            "en": "Bahamas"
+          }
+        },
+        {
+          "code": "BH",
+          "name": {
+            "en": "Bahrain"
+          }
+        },
+        {
+          "code": "BD",
+          "name": {
+            "en": "Bangladesh"
+          }
+        },
+        {
+          "code": "BB",
+          "name": {
+            "en": "Barbados"
+          }
+        },
+        {
+          "code": "BY",
+          "name": {
+            "en": "Belarus"
+          }
+        },
+        {
+          "code": "BE",
+          "name": {
+            "en": "Belgium"
+          }
+        },
+        {
+          "code": "BZ",
+          "name": {
+            "en": "Belize"
+          }
+        },
+        {
+          "code": "BJ",
+          "name": {
+            "en": "Benin"
+          }
+        },
+        {
+          "code": "BM",
+          "name": {
+            "en": "Bermuda"
+          }
+        },
+        {
+          "code": "BT",
+          "name": {
+            "en": "Bhutan"
+          }
+        },
+        {
+          "code": "BO",
+          "name": {
+            "en": "Bolivia, Plurinational State of"
+          }
+        },
+        {
+          "code": "BQ",
+          "name": {
+            "en": "Bonaire, Sint Eustatius and Saba"
+          }
+        },
+        {
+          "code": "BA",
+          "name": {
+            "en": "Bosnia and Herzegovina"
+          }
+        },
+        {
+          "code": "BW",
+          "name": {
+            "en": "Botswana"
+          }
+        },
+        {
+          "code": "BV",
+          "name": {
+            "en": "Bouvet Island"
+          }
+        },
+        {
+          "code": "BR",
+          "name": {
+            "en": "Brazil"
+          }
+        },
+        {
+          "code": "IO",
+          "name": {
+            "en": "British Indian Ocean Territory"
+          }
+        },
+        {
+          "code": "BN",
+          "name": {
+            "en": "Brunei Darussalam"
+          }
+        },
+        {
+          "code": "BG",
+          "name": {
+            "en": "Bulgaria"
+          }
+        },
+        {
+          "code": "BF",
+          "name": {
+            "en": "Burkina Faso"
+          }
+        },
+        {
+          "code": "BI",
+          "name": {
+            "en": "Burundi"
+          }
+        },
+        {
+          "code": "CV",
+          "name": {
+            "en": "Cabo Verde"
+          }
+        },
+        {
+          "code": "KH",
+          "name": {
+            "en": "Cambodia"
+          }
+        },
+        {
+          "code": "CM",
+          "name": {
+            "en": "Cameroon"
+          }
+        },
+        {
+          "code": "CA",
+          "name": {
+            "en": "Canada"
+          }
+        },
+        {
+          "code": "KY",
+          "name": {
+            "en": "Cayman Islands"
+          }
+        },
+        {
+          "code": "CF",
+          "name": {
+            "en": "Central African Republic"
+          }
+        },
+        {
+          "code": "TD",
+          "name": {
+            "en": "Chad"
+          }
+        },
+        {
+          "code": "CL",
+          "name": {
+            "en": "Chile"
+          }
+        },
+        {
+          "code": "CN",
+          "name": {
+            "en": "China"
+          }
+        },
+        {
+          "code": "CX",
+          "name": {
+            "en": "Christmas Island"
+          }
+        },
+        {
+          "code": "CC",
+          "name": {
+            "en": "Cocos (Keeling) Islands"
+          }
+        },
+        {
+          "code": "CO",
+          "name": {
+            "en": "Colombia"
+          }
+        },
+        {
+          "code": "KM",
+          "name": {
+            "en": "Comoros"
+          }
+        },
+        {
+          "code": "CG",
+          "name": {
+            "en": "Congo"
+          }
+        },
+        {
+          "code": "CD",
+          "name": {
+            "en": "Congo, Democratic Republic of the"
+          }
+        },
+        {
+          "code": "CK",
+          "name": {
+            "en": "Cook Islands"
+          }
+        },
+        {
+          "code": "CR",
+          "name": {
+            "en": "Costa Rica"
+          }
+        },
+        {
+          "code": "CI",
+          "name": {
+            "en": "Côte d'Ivoire"
+          }
+        },
+        {
+          "code": "HR",
+          "name": {
+            "en": "Croatia"
+          }
+        },
+        {
+          "code": "CU",
+          "name": {
+            "en": "Cuba"
+          }
+        },
+        {
+          "code": "CW",
+          "name": {
+            "en": "Curaçao"
+          }
+        },
+        {
+          "code": "CY",
+          "name": {
+            "en": "Cyprus"
+          }
+        },
+        {
+          "code": "CZ",
+          "name": {
+            "en": "Czechia"
+          }
+        },
+        {
+          "code": "DK",
+          "name": {
+            "en": "Denmark"
+          }
+        },
+        {
+          "code": "DJ",
+          "name": {
+            "en": "Djibouti"
+          }
+        },
+        {
+          "code": "DM",
+          "name": {
+            "en": "Dominica"
+          }
+        },
+        {
+          "code": "DO",
+          "name": {
+            "en": "Dominican Republic"
+          }
+        },
+        {
+          "code": "EC",
+          "name": {
+            "en": "Ecuador"
+          }
+        },
+        {
+          "code": "EG",
+          "name": {
+            "en": "Egypt"
+          }
+        },
+        {
+          "code": "SV",
+          "name": {
+            "en": "El Salvador"
+          }
+        },
+        {
+          "code": "GQ",
+          "name": {
+            "en": "Equatorial Guinea"
+          }
+        },
+        {
+          "code": "ER",
+          "name": {
+            "en": "Eritrea"
+          }
+        },
+        {
+          "code": "EE",
+          "name": {
+            "en": "Estonia"
+          }
+        },
+        {
+          "code": "SZ",
+          "name": {
+            "en": "Eswatini"
+          }
+        },
+        {
+          "code": "ET",
+          "name": {
+            "en": "Ethiopia"
+          }
+        },
+        {
+          "code": "FK",
+          "name": {
+            "en": "Falkland Islands"
+          }
+        },
+        {
+          "code": "FO",
+          "name": {
+            "en": "Faroe Islands"
+          }
+        },
+        {
+          "code": "FJ",
+          "name": {
+            "en": "Fiji"
+          }
+        },
+        {
+          "code": "FI",
+          "name": {
+            "en": "Finland"
+          }
+        },
+        {
+          "code": "FR",
+          "name": {
+            "en": "France"
+          }
+        },
+        {
+          "code": "GF",
+          "name": {
+            "en": "French Guiana"
+          }
+        },
+        {
+          "code": "PF",
+          "name": {
+            "en": "French Polynesia"
+          }
+        },
+        {
+          "code": "TF",
+          "name": {
+            "en": "French Southern Territories"
+          }
+        },
+        {
+          "code": "GA",
+          "name": {
+            "en": "Gabon"
+          }
+        },
+        {
+          "code": "GM",
+          "name": {
+            "en": "Gambia"
+          }
+        },
+        {
+          "code": "GE",
+          "name": {
+            "en": "Georgia"
+          }
+        },
+        {
+          "code": "DE",
+          "name": {
+            "en": "Germany"
+          }
+        },
+        {
+          "code": "GH",
+          "name": {
+            "en": "Ghana"
+          }
+        },
+        {
+          "code": "GI",
+          "name": {
+            "en": "Gibraltar"
+          }
+        },
+        {
+          "code": "GR",
+          "name": {
+            "en": "Greece"
+          }
+        },
+        {
+          "code": "GL",
+          "name": {
+            "en": "Greenland"
+          }
+        },
+        {
+          "code": "GD",
+          "name": {
+            "en": "Grenada"
+          }
+        },
+        {
+          "code": "GP",
+          "name": {
+            "en": "Guadeloupe"
+          }
+        },
+        {
+          "code": "GU",
+          "name": {
+            "en": "Guam"
+          }
+        },
+        {
+          "code": "GT",
+          "name": {
+            "en": "Guatemala"
+          }
+        },
+        {
+          "code": "GG",
+          "name": {
+            "en": "Guernsey"
+          }
+        },
+        {
+          "code": "GN",
+          "name": {
+            "en": "Guinea"
+          }
+        },
+        {
+          "code": "GW",
+          "name": {
+            "en": "Guinea-Bissau"
+          }
+        },
+        {
+          "code": "GY",
+          "name": {
+            "en": "Guyana"
+          }
+        },
+        {
+          "code": "HT",
+          "name": {
+            "en": "Haiti"
+          }
+        },
+        {
+          "code": "HM",
+          "name": {
+            "en": "Heard Island and McDonald Islands"
+          }
+        },
+        {
+          "code": "VA",
+          "name": {
+            "en": "Holy See (the)"
+          }
+        },
+        {
+          "code": "HN",
+          "name": {
+            "en": "Honduras"
+          }
+        },
+        {
+          "code": "HK",
+          "name": {
+            "en": "Hong Kong"
+          }
+        },
+        {
+          "code": "HU",
+          "name": {
+            "en": "Hungary"
+          }
+        },
+        {
+          "code": "IS",
+          "name": {
+            "en": "Iceland"
+          }
+        },
+        {
+          "code": "IN",
+          "name": {
+            "en": "India"
+          }
+        },
+        {
+          "code": "ID",
+          "name": {
+            "en": "Indonesia"
+          }
+        },
+        {
+          "code": "IR",
+          "name": {
+            "en": "Iran, Islamic Republic of"
+          }
+        },
+        {
+          "code": "IQ",
+          "name": {
+            "en": "Iraq"
+          }
+        },
+        {
+          "code": "IE",
+          "name": {
+            "en": "Ireland"
+          }
+        },
+        {
+          "code": "IM",
+          "name": {
+            "en": "Isle of Man"
+          }
+        },
+        {
+          "code": "IL",
+          "name": {
+            "en": "Israel"
+          }
+        },
+        {
+          "code": "IT",
+          "name": {
+            "en": "Italy"
+          }
+        },
+        {
+          "code": "JM",
+          "name": {
+            "en": "Jamaica"
+          }
+        },
+        {
+          "code": "JP",
+          "name": {
+            "en": "Japan"
+          }
+        },
+        {
+          "code": "JE",
+          "name": {
+            "en": "Jersey"
+          }
+        },
+        {
+          "code": "JO",
+          "name": {
+            "en": "Jordan"
+          }
+        },
+        {
+          "code": "KZ",
+          "name": {
+            "en": "Kazakhstan"
+          }
+        },
+        {
+          "code": "KE",
+          "name": {
+            "en": "Kenya"
+          }
+        },
+        {
+          "code": "KI",
+          "name": {
+            "en": "Kiribati"
+          }
+        },
+        {
+          "code": "KP",
+          "name": {
+            "en": "Korea, Democratic People's Republic of"
+          }
+        },
+        {
+          "code": "KR",
+          "name": {
+            "en": "Korea, Republic of"
+          }
+        },
+        {
+          "code": "KW",
+          "name": {
+            "en": "Kuwait"
+          }
+        },
+        {
+          "code": "KG",
+          "name": {
+            "en": "Kyrgyzstan"
+          }
+        },
+        {
+          "code": "LA",
+          "name": {
+            "en": "Lao People's Democratic Republic"
+          }
+        },
+        {
+          "code": "LV",
+          "name": {
+            "en": "Latvia"
+          }
+        },
+        {
+          "code": "LB",
+          "name": {
+            "en": "Lebanon"
+          }
+        },
+        {
+          "code": "LS",
+          "name": {
+            "en": "Lesotho"
+          }
+        },
+        {
+          "code": "LR",
+          "name": {
+            "en": "Liberia"
+          }
+        },
+        {
+          "code": "LY",
+          "name": {
+            "en": "Libya"
+          }
+        },
+        {
+          "code": "LI",
+          "name": {
+            "en": "Liechtenstein"
+          }
+        },
+        {
+          "code": "LT",
+          "name": {
+            "en": "Lithuania"
+          }
+        },
+        {
+          "code": "LU",
+          "name": {
+            "en": "Luxembourg"
+          }
+        },
+        {
+          "code": "MO",
+          "name": {
+            "en": "Macao"
+          }
+        },
+        {
+          "code": "MK",
+          "name": {
+            "en": "North Macedonia"
+          }
+        },
+        {
+          "code": "MG",
+          "name": {
+            "en": "Madagascar"
+          }
+        },
+        {
+          "code": "MW",
+          "name": {
+            "en": "Malawi"
+          }
+        },
+        {
+          "code": "MY",
+          "name": {
+            "en": "Malaysia"
+          }
+        },
+        {
+          "code": "MV",
+          "name": {
+            "en": "Maldives"
+          }
+        },
+        {
+          "code": "ML",
+          "name": {
+            "en": "Mali"
+          }
+        },
+        {
+          "code": "MT",
+          "name": {
+            "en": "Malta"
+          }
+        },
+        {
+          "code": "MH",
+          "name": {
+            "en": "Marshall Islands"
+          }
+        },
+        {
+          "code": "MQ",
+          "name": {
+            "en": "Martinique"
+          }
+        },
+        {
+          "code": "MR",
+          "name": {
+            "en": "Mauritania"
+          }
+        },
+        {
+          "code": "MU",
+          "name": {
+            "en": "Mauritius"
+          }
+        },
+        {
+          "code": "YT",
+          "name": {
+            "en": "Mayotte"
+          }
+        },
+        {
+          "code": "MX",
+          "name": {
+            "en": "Mexico"
+          }
+        },
+        {
+          "code": "FM",
+          "name": {
+            "en": "Micronesia, Federated States of"
+          }
+        },
+        {
+          "code": "MD",
+          "name": {
+            "en": "Moldova, Republic of"
+          }
+        },
+        {
+          "code": "MC",
+          "name": {
+            "en": "Monaco"
+          }
+        },
+        {
+          "code": "MN",
+          "name": {
+            "en": "Mongolia"
+          }
+        },
+        {
+          "code": "ME",
+          "name": {
+            "en": "Montenegro"
+          }
+        },
+        {
+          "code": "MS",
+          "name": {
+            "en": "Montserrat"
+          }
+        },
+        {
+          "code": "MA",
+          "name": {
+            "en": "Morocco"
+          }
+        },
+        {
+          "code": "MZ",
+          "name": {
+            "en": "Mozambique"
+          }
+        },
+        {
+          "code": "MM",
+          "name": {
+            "en": "Myanmar"
+          }
+        },
+        {
+          "code": "NA",
+          "name": {
+            "en": "Namibia"
+          }
+        },
+        {
+          "code": "NR",
+          "name": {
+            "en": "Nauru"
+          }
+        },
+        {
+          "code": "NP",
+          "name": {
+            "en": "Nepal"
+          }
+        },
+        {
+          "code": "NL",
+          "name": {
+            "en": "Netherlands"
+          }
+        },
+        {
+          "code": "NC",
+          "name": {
+            "en": "New Caledonia"
+          }
+        },
         {
-          "code": "PT",
+          "code": "NZ",
           "name": {
-            "en": "Mainland Portugal",
-            "pt": "Portugal Continental"
+            "en": "New Zealand"
           }
         },
         {
-          "code": "PT-AC",
+          "code": "NI",
           "name": {
-            "en": "Azores",
-            "pt": "Açores"
+            "en": "Nicaragua"
           }
         },
         {
-          "code": "PT-MA",
+          "code": "NE",
           "name": {
-            "en": "Madeira",
-            "pt": "Madeira"
+            "en": "Niger"
           }
-        }
-      ]
-    },
-    {
-      "key": "pt-exemption-code",
-      "name": {
-        "en": "Tax exemption reason code",
-        "pt": "Código do motivo de isenção de imposto"
-      },
-      "codes": [
+        },
         {
-          "code": "M01",
+          "code": "NG",
           "name": {
-            "en": "Article 16, No. 6 of the VAT code",
-            "pt": "Artigo 16.°, n.° 6 do CIVA"
+            "en": "Nigeria"
           }
         },
         {
-          "code": "M02",
+          "code": "NU",
           "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"
+            "en": "Niue"
           }
         },
         {
-          "code": "M04",
+          "code": "NF",
           "name": {
-            "en": "Exempt pursuant to article 13 of the VAT code",
-            "pt": "Isento artigo 13.° do CIVA"
+            "en": "Norfolk Island"
           }
         },
         {
-          "code": "M05",
+          "code": "MP",
           "name": {
-            "en": "Exempt pursuant to article 14 of the VAT code",
-            "pt": "Isento artigo 14.° do CIVA"
+            "en": "Northern Mariana Islands"
           }
         },
         {
-          "code": "M06",
+          "code": "NO",
           "name": {
-            "en": "Exempt pursuant to article 15 of the VAT code",
-            "pt": "Isento artigo 15.° do CIVA"
+            "en": "Norway"
           }
         },
         {
-          "code": "M07",
+          "code": "OM",
           "name": {
-            "en": "Exempt pursuant to article 9 of the VAT code",
-            "pt": "Isento artigo 9.° do CIVA"
+            "en": "Oman"
           }
         },
         {
-          "code": "M09",
+          "code": "PK",
           "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"
+            "en": "Pakistan"
           }
         },
         {
-          "code": "M10",
+          "code": "PW",
           "name": {
-            "en": "VAT - exemption scheme / Article 57 of the VAT code",
-            "pt": "IVA - regime de isenção / Artigo 57.° do CIVA"
+            "en": "Palau"
           }
         },
         {
-          "code": "M11",
+          "code": "PS",
           "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"
+            "en": "Palestine, State of"
           }
         },
         {
-          "code": "M12",
+          "code": "PA",
           "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"
+            "en": "Panama"
           }
         },
         {
-          "code": "M13",
+          "code": "PG",
           "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"
+            "en": "Papua New Guinea"
           }
         },
         {
-          "code": "M14",
+          "code": "PY",
           "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"
+            "en": "Paraguay"
           }
         },
         {
-          "code": "M15",
+          "code": "PE",
           "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"
+            "en": "Peru"
           }
         },
         {
-          "code": "M16",
+          "code": "PH",
           "name": {
-            "en": "Exempt pursuant to Article 14 of the RITI",
-            "pt": "Isento artigo 14.° do RITI"
+            "en": "Philippines"
           }
         },
         {
-          "code": "M19",
+          "code": "PN",
           "name": {
-            "en": "Other exemptions - Temporary exemptions determined by specific legislation",
-            "pt": "Outras isenções - Isenções temporárias determinadas em diploma próprio"
+            "en": "Pitcairn"
           }
         },
         {
-          "code": "M20",
+          "code": "PL",
           "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"
+            "en": "Poland"
           }
         },
         {
-          "code": "M21",
+          "code": "PR",
           "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"
+            "en": "Puerto Rico"
           }
         },
         {
-          "code": "M25",
+          "code": "QA",
           "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"
+            "en": "Qatar"
           }
         },
         {
-          "code": "M30",
+          "code": "RE",
           "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"
+            "en": "Réunion"
           }
         },
         {
-          "code": "M31",
+          "code": "RO",
           "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"
+            "en": "Romania"
           }
         },
         {
-          "code": "M32",
+          "code": "RU",
           "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"
+            "en": "Russian Federation"
           }
         },
         {
-          "code": "M33",
+          "code": "RW",
           "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"
+            "en": "Rwanda"
           }
         },
         {
-          "code": "M40",
+          "code": "BL",
           "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"
+            "en": "Saint Barthélemy"
           }
         },
         {
-          "code": "M41",
+          "code": "SH",
           "name": {
-            "en": "VAT - reverse charge / Article 8 No. 3 of the RITI",
-            "pt": "IVA - autoliquidação / Artigo 8.° n.° 3 do RITI"
+            "en": "Saint Helena, Ascension and Tristan da Cunha"
           }
         },
         {
-          "code": "M42",
+          "code": "KN",
           "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"
+            "en": "Saint Kitts and Nevis"
           }
         },
         {
-          "code": "M43",
+          "code": "LC",
           "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"
+            "en": "Saint Lucia"
           }
         },
         {
-          "code": "M99",
+          "code": "MF",
           "name": {
-            "en": "Not subject to tax or not taxed",
-            "pt": "Não sujeito ou não tributado"
+            "en": "Saint Martin (French part)"
           }
-        }
-      ]
-    }
-  ],
-  "scenarios": [
-    {
-      "schema": "bill/invoice",
-      "list": [
+        },
+        {
+          "code": "PM",
+          "name": {
+            "en": "Saint Pierre and Miquelon"
+          }
+        },
+        {
+          "code": "VC",
+          "name": {
+            "en": "Saint Vincent and the Grenadines"
+          }
+        },
+        {
+          "code": "WS",
+          "name": {
+            "en": "Samoa"
+          }
+        },
+        {
+          "code": "SM",
+          "name": {
+            "en": "San Marino"
+          }
+        },
+        {
+          "code": "ST",
+          "name": {
+            "en": "Sao Tome and Principe"
+          }
+        },
+        {
+          "code": "SA",
+          "name": {
+            "en": "Saudi Arabia"
+          }
+        },
+        {
+          "code": "SN",
+          "name": {
+            "en": "Senegal"
+          }
+        },
+        {
+          "code": "RS",
+          "name": {
+            "en": "Serbia"
+          }
+        },
+        {
+          "code": "SC",
+          "name": {
+            "en": "Seychelles"
+          }
+        },
+        {
+          "code": "SL",
+          "name": {
+            "en": "Sierra Leone"
+          }
+        },
+        {
+          "code": "SG",
+          "name": {
+            "en": "Singapore"
+          }
+        },
+        {
+          "code": "SX",
+          "name": {
+            "en": "Sint Maarten (Dutch part)"
+          }
+        },
+        {
+          "code": "SK",
+          "name": {
+            "en": "Slovakia"
+          }
+        },
+        {
+          "code": "SI",
+          "name": {
+            "en": "Slovenia"
+          }
+        },
+        {
+          "code": "SB",
+          "name": {
+            "en": "Solomon Islands"
+          }
+        },
+        {
+          "code": "SO",
+          "name": {
+            "en": "Somalia"
+          }
+        },
+        {
+          "code": "ZA",
+          "name": {
+            "en": "South Africa"
+          }
+        },
+        {
+          "code": "GS",
+          "name": {
+            "en": "South Georgia and the South Sandwich Islands"
+          }
+        },
+        {
+          "code": "SS",
+          "name": {
+            "en": "South Sudan"
+          }
+        },
+        {
+          "code": "ES",
+          "name": {
+            "en": "Spain"
+          }
+        },
+        {
+          "code": "LK",
+          "name": {
+            "en": "Sri Lanka"
+          }
+        },
+        {
+          "code": "SD",
+          "name": {
+            "en": "Sudan"
+          }
+        },
+        {
+          "code": "SR",
+          "name": {
+            "en": "Suriname"
+          }
+        },
+        {
+          "code": "SJ",
+          "name": {
+            "en": "Svalbard and Jan Mayen"
+          }
+        },
+        {
+          "code": "SE",
+          "name": {
+            "en": "Sweden"
+          }
+        },
+        {
+          "code": "CH",
+          "name": {
+            "en": "Switzerland"
+          }
+        },
+        {
+          "code": "SY",
+          "name": {
+            "en": "Syrian Arab Republic"
+          }
+        },
+        {
+          "code": "TW",
+          "name": {
+            "en": "Taiwan (Province of China)"
+          }
+        },
+        {
+          "code": "TJ",
+          "name": {
+            "en": "Tajikistan"
+          }
+        },
+        {
+          "code": "TZ",
+          "name": {
+            "en": "Tanzania, the United Republic of"
+          }
+        },
+        {
+          "code": "TH",
+          "name": {
+            "en": "Thailand"
+          }
+        },
+        {
+          "code": "TL",
+          "name": {
+            "en": "Timor-Leste"
+          }
+        },
+        {
+          "code": "TG",
+          "name": {
+            "en": "Togo"
+          }
+        },
+        {
+          "code": "TK",
+          "name": {
+            "en": "Tokelau"
+          }
+        },
+        {
+          "code": "TO",
+          "name": {
+            "en": "Tonga"
+          }
+        },
+        {
+          "code": "TT",
+          "name": {
+            "en": "Trinidad and Tobago"
+          }
+        },
+        {
+          "code": "TN",
+          "name": {
+            "en": "Tunisia"
+          }
+        },
+        {
+          "code": "TR",
+          "name": {
+            "en": "Türkiye"
+          }
+        },
+        {
+          "code": "TM",
+          "name": {
+            "en": "Turkmenistan"
+          }
+        },
+        {
+          "code": "TC",
+          "name": {
+            "en": "Turks and Caicos Islands"
+          }
+        },
+        {
+          "code": "TV",
+          "name": {
+            "en": "Tuvalu"
+          }
+        },
+        {
+          "code": "UG",
+          "name": {
+            "en": "Uganda"
+          }
+        },
+        {
+          "code": "UA",
+          "name": {
+            "en": "Ukraine"
+          }
+        },
+        {
+          "code": "AE",
+          "name": {
+            "en": "United Arab Emirates"
+          }
+        },
+        {
+          "code": "GB",
+          "name": {
+            "en": "United Kingdom"
+          }
+        },
+        {
+          "code": "US",
+          "name": {
+            "en": "United States of America"
+          }
+        },
+        {
+          "code": "UM",
+          "name": {
+            "en": "United States Minor Outlying Islands"
+          }
+        },
+        {
+          "code": "UY",
+          "name": {
+            "en": "Uruguay"
+          }
+        },
+        {
+          "code": "UZ",
+          "name": {
+            "en": "Uzbekistan"
+          }
+        },
+        {
+          "code": "VU",
+          "name": {
+            "en": "Vanuatu"
+          }
+        },
+        {
+          "code": "VE",
+          "name": {
+            "en": "Venezuela, Bolivarian Republic of"
+          }
+        },
+        {
+          "code": "VN",
+          "name": {
+            "en": "Viet Nam"
+          }
+        },
+        {
+          "code": "VG",
+          "name": {
+            "en": "Virgin Islands (British)"
+          }
+        },
         {
-          "type": [
-            "standard"
-          ],
-          "codes": {
-            "at-invoice-type": "FT"
+          "code": "VI",
+          "name": {
+            "en": "Virgin Islands (U.S.)"
           }
         },
         {
-          "type": [
-            "standard"
-          ],
-          "tags": [
-            "simplified"
-          ],
-          "codes": {
-            "at-invoice-type": "FS"
+          "code": "WF",
+          "name": {
+            "en": "Wallis and Futuna"
           }
         },
         {
-          "type": [
-            "standard"
-          ],
-          "tags": [
-            "invoice-receipt"
-          ],
-          "codes": {
-            "at-invoice-type": "FR"
+          "code": "EH",
+          "name": {
+            "en": "Western Sahara"
           }
         },
         {
-          "type": [
-            "debit-note"
-          ],
-          "codes": {
-            "at-invoice-type": "ND"
+          "code": "YE",
+          "name": {
+            "en": "Yemen"
           }
         },
         {
-          "type": [
-            "credit-note"
-          ],
-          "codes": {
-            "at-invoice-type": "NC"
+          "code": "ZM",
+          "name": {
+            "en": "Zambia"
           }
         },
         {
-          "tags": [
-            "reverse-charge"
-          ],
-          "note": {
-            "key": "legal",
-            "src": "reverse-charge",
-            "text": "Reverse charge / Autoliquidação - Artigo 2.º n.º 1 alínea j) do Código do IVA"
+          "code": "ZW",
+          "name": {
+            "en": "Zimbabwe"
           }
         }
       ]
@@ -364,7 +1600,8 @@
     {
       "schema": "bill/invoice",
       "types": [
-        "credit-note"
+        "credit-note",
+        "debit-note"
       ]
     }
   ],
@@ -379,7 +1616,6 @@
         "en": "Value Added Tax",
         "pt": "Imposto sobre o Valor Acrescentado"
       },
-      "rate_required": true,
       "rates": [
         {
           "key": "standard",
@@ -406,10 +1642,7 @@
               "since": "2011-01-01",
               "percent": "23.0%"
             }
-          ],
-          "map": {
-            "at-tax-code": "NOR"
-          }
+          ]
         },
         {
           "key": "intermediate",
@@ -436,10 +1669,7 @@
               "since": "2011-01-01",
               "percent": "13.0%"
             }
-          ],
-          "map": {
-            "at-tax-code": "INT"
-          }
+          ]
         },
         {
           "key": "reduced",
@@ -455,6 +1685,13 @@
               "since": "2011-01-01",
               "percent": "4.0%"
             },
+            {
+              "ext": {
+                "pt-region": "PT-MA"
+              },
+              "since": "2024-10-01",
+              "percent": "4.0%"
+            },
             {
               "ext": {
                 "pt-region": "PT-MA"
@@ -466,10 +1703,7 @@
               "since": "2011-01-01",
               "percent": "6.0%"
             }
-          ],
-          "map": {
-            "at-tax-code": "RED"
-          }
+          ]
         },
         {
           "key": "exempt",
@@ -477,17 +1711,15 @@
             "en": "Exempt",
             "pt": "Isento"
           },
-          "exempt": true,
-          "extensions": [
-            "pt-exemption-code"
-          ],
-          "map": {
-            "at-tax-code": "ISE"
+          "exempt": true
+        },
+        {
+          "key": "other",
+          "name": {
+            "en": "Other",
+            "pt": "Outro"
           }
         }
-      ],
-      "extensions": [
-        "pt-region"
       ]
     }
   ]