Where each field of the periodic VAT return comes from

Each field in Table 06 (Quadro 06) of the periodic VAT return (DP IVA) is calculated by fiscaldoo from the period's posted lines. What decides the field is the VAT rate chosen on each invoice line: the standard rate goes to fields 3 and 4, 0% EU to field 7, and so on. For exempt sales, the field comes from the exemption reason attached to the rate. The totals add up other fields. To check, there are three screens that show, for each field, the documents that make it up. Pending validation by a certified accountant: link between each rate and fields 3, 4 and 7.

This article explains where each amount comes from. Preparing, validating and submitting the return is covered in How to prepare and submit the periodic VAT return.

Where to see where a field comes from

The Accountant profile can reach all three screens. All of them have Month, Quarter and Year at the top and the period list: check them before you start, because the VAT summary and the Periodic VAT return support open on the whole year.

• Accounting › Declare › Periodic VAT return: the return field by field. Click the amount of a field (the tooltip says “See the entries”) and the Journal items list opens with the lines that add up to it. Fields at zero are hidden: tick Show zero fields to see them all.

• Accounting › Declare › What is there to do with the VAT? › Supporting lists › VAT summary: one line per rate, with the DP field column, which says which field each rate goes to. Below, Reconciliation with the DP IVA (Quadro 06) compares the summary with the return, field by field, in the Difference column. This comparison covers fields 1 to 17, 20 to 24 and 27 to 29. It does not cover fields 18 and 19 (imports with the tax assessed on the return), nor the adjustments, the excess or the totals: those are checked on the other two screens.

• Accounting › Review › Periodic VAT return support: for each field, the documents, with the Partner, the VAT date, the Taxable amount and the Tax. The totals and the fields without documents appear at the end, under Fields without documents (totals and manual fields). This screen opens on the whole year: click Month and choose the month.

Pending validation by a certified accountant: comparison of the VAT summary with fields 1 to 17, 20 to 24 and 27 to 29.

The date that counts is the VAT date

A line goes into the period of its VAT date, which is not always the posting date. In the demo, the invoice from the supplier Papelaria Central, Lda (FTF/2026/00046, reference FT A2026/318) was posted on 29/10/2026 with the invoice date of 27/10/2026: the Periodic VAT return support shows it with VAT date 27/10/2026, and the report's Journal items list shows the posting date, 29/10/2026. If the two dates fall in different months, look for the line by the month of the VAT date. Pending validation by a certified accountant: period in which each line counts (chargeability, VAT Code (CIVA), art. 7 and art. 8; right to deduct, art. 22).

Field by field

The names are those in the Description column of the return's Quadro 06 — fields tab. The example is October 2026 at Empresa Demonstração, Lda (head office on the Mainland).

Sales and services (fields 1 to 9)

Field	What it is	Where it comes from
1 and 2	Reduced rate: base and tax	Invoices, simplified invoices and credit notes with the reduced rate of the head-office region (on the Mainland, 6%). In October: FS POS26/1 (€19.00) and an invoice of €100.00 at 6 %, base €119.00 and tax €7.14.
3 and 4	Standard rate: base and tax	The same, with the standard rate (23% on the Mainland). In October: FT D26/31 and FT D26/32, €100.00 each, base €200.00 and tax €46.00.
5 and 6	Intermediate rate: base and tax	The same, with the intermediate rate (13% on the Mainland).
7	Exempt: intra-Community supplies of goods and services in the recapitulative statements	Lines with 0% EU (goods) or 0% EU S (services). In October: FT D26/34 and FT D26/35, €200.00. It is the same amount that the recapitulative statement compares in its field 19.
8	Exempt with right to deduct	Lines with an exempt rate whose reason gives the right to deduct, for example 0% EX S (in the 2026 VAT summary, “Exports (outside EU)”).
9	Exempt without right to deduct	Lines with the 0% rate of an exemption without right to deduct (VAT Code (CIVA), art. 9).

Sales with rates from another region (Azores or Madeira, for a company with its head office on the Mainland) do not go into fields 1 to 6: they go to Annex R (fields 65 to 68). Pending validation by a certified accountant: origin of fields 1 to 9 and transfer of rates from another region to fields 65 to 68.

Intra-Community acquisitions, services from other Member States and imports (fields 10 to 19)

Field	What it is	Where it comes from
10 and 11	Totals of intra-Community acquisitions of goods	Sums: 10 is 12 + 14 + 15; 11 is equal to 13.
12 and 13	Intra-Community acquisitions of goods, with the tax assessed by the company	Invoices from suppliers in other Member States with the self-assessment rate for goods.
14	Exempt intra-Community acquisitions (art. 15 of the VAT Code or of the RITI)	Invoices with the exempt rate specific to these acquisitions.
15	Acquisitions covered by paragraphs 3, 4 and 5 of art. 22 of the RITI	Only the lines with the rate 0% AIC ISV/IEC (IVA pago às entidades de cobrança, RITI art. 22.º n.os 3-5).
16 and 17	Services from taxable persons in other Member States, with the tax assessed by the company	Lines with 23% EU S. The same tax is deductible in field 24 (in the VAT summary, 23% EU S goes to “16/17/24”).
18 and 19	Imports with the tax assessed on the return (paragraph 8 of art. 27 of the VAT Code)	Only the rates specific to this option, which is turned on in the company's VAT configuration (How to configure the company's VAT). Without the option, they stay at zero.

Pending validation by a certified accountant: origin of fields 10 to 19 and deduction of the tax in fields 13 and 17 in field 24.

Deductible VAT (fields 20 to 24)

The deductible VAT field depends on the account of the purchase line and on the rate. Only the deductible part of the line counts (Deductible column on the supplier invoice; see How to post a supplier invoice).

Field	What it is	Where it comes from (September 2026 example)
20	Non-current assets (fixed assets)	Purchases posted to non-current asset accounts.
21, 22 and 23	Inventories at the reduced, standard and intermediate rate	Purchases posted to inventory accounts: in field 22, €138.00 from FTF/2026/00037 and FTF/2026/00038, on account 311 Mercadorias.
24	Other goods and services	The remaining purchases: in field 24, €835.16, for example rent (6261 Rendas e alugueres) and electricity (6241 Eletricidade).

From 01/07/2027 field 24 is replaced by fields 27, 28 and 29, one per rate: the report already shows them with “(a partir de 01/07/2027, substitui o 24)” (from 01/07/2027, replaces 24). Pending validation by a certified accountant: origin of fields 20 to 24 and of fields 27 to 29.

Adjustments, excess and Annex R (fields 40, 41, 61 and 65 to 68)

• 40 and 41: credit and debit notes with a VAT adjustment reason, and the lines of the annexes for these fields. They are explained in the “Adjustments: fields 40 and 41” section of How to prepare and submit the periodic VAT return.
• 61: the excess carried forward from the previous period, which is field 96 of the previous return. In the report, next to the amount, Origin opens that return (in September 2026, €78.92, from return 2026/8 (v1)).
• 65 to 68: the tax on operations with rates from another region (Annex R, Table 03): 65 and 66 for one region, 67 and 68 for the other. The report shows the Annex R detail per region, in lines starting with [R-AC] (Azores), [R-MA] (Madeira) and [R-PT] (Mainland), with the base and the VAT for each rate.

Pending validation by a certified accountant: origin of fields 40, 41, 61 and 65 to 68.

Totals (fields 90 to 96)

Field	Calculation
90	Total taxable amount: 1 + 3 + 5 + 7 + 8 + 9 + 10 + 16 + 18. In October, 119.00 + 200.00 + 200.00 = €519.00.
91	Total tax in favour of the taxable person: 20 + 21 + 22 + 23 + 24 + 40 + 61 + 65 + 67 (and 27 to 29, from 01/07/2027). In October, €23.00.
92	Total tax in favour of the State: 2 + 4 + 6 + 11 + 17 + 19 + 41 + 66 + 68. In October, 7.14 + 46.00 = €53.14.
93	Tax payable to the State: 92 − 91, when positive. In October, 53.14 − 23.00 = €30.14.
94	Credit to recover: 91 − 92, when positive.
95	Refund request: it is the only field in Table 06 that you type in, on the return (Edit field 95).
96	Excess carried forward to the next period: 94 − 95.

On the return, the Checks tab verifies these sums in the “Totals and official formulas” line (“Fields 10, 11 and 90 to 94 follow the official formulas.”). Pending validation by a certified accountant: formulas of fields 90 to 96.

Table 06-A (fields 97 to 107)

They detail the purchases on which the company assessed VAT as the acquirer: 97 and 98 (from suppliers in the European Union and in third countries) and 99 to 107 (reverse charge: gold, real estate, scrap, construction, greenhouse gases, cork and other sub-paragraphs). The amount comes from the self-assessment rate chosen on the purchase line, for example 23% AUT construção, which the VAT summary links to fields “3/4/24”. Field 106 is the sum of Table 06-A. Fields 108 and 109 appear in the report, but not in the October 2026 return. The report also shows the fields of the new tables 06-A (part E), 06-B, 06-C and 06-D, all with “(a partir de 01/07/2027)” (from 01/07/2027) in their name: until then they stay at zero. Pending validation by a certified accountant: origin of fields 97 to 109 and assessment of the reverse-charge tax in fields 3 and 4.

What the calculation does not see

• Drafts. Only posted lines count. On the return, the Checks tab warns: “The period has 2 unposted entry(ies)…” and blocks submission until they are posted or cancelled.
• The customer's tax number. The calculation follows the line's rate and does not check VIES. In the demo, FT D26/34 (Software Berlin GmbH, tax number not validated, issued by the Certified accountant with the reason recorded) goes into field 7 just like FT D26/35 (Bodega Sol Ibérica SL, valid tax number).
• A wrong rate. If the line has the wrong rate, the amount goes to the wrong field: the calculation does not know what the operation was.
• Fields the product does not calculate yet. On the Quadro 06 — fields tab, the Not calculated column marks them: a marked field at zero does not mean “no operations”. In October 2026 no field is marked.

0% EU with an unvalidated tax number goes into field 7

Field 7 adds up all lines with 0% EU or 0% EU S, whether or not the customer's tax number has been validated in VIES. fiscaldoo refuses to issue these invoices with an unvalidated tax number, but the Certified accountant profile can issue them with a recorded reason (see How to choose the right VAT rate), and older invoices may have been issued before the refusal existed. Before submitting the return, check the field 7 customers in the Periodic VAT return support and, if any has an unvalidated tax number, decide with the certified accountant how to correct the invoice. Pending validation by a certified accountant: correction of an invoice issued with 0% EU without a valid VIES tax number and effect on field 7.

Common problems

A field is at zero, but there were operations

• Cause: the document is a draft, the line has another rate, or the VAT date is in another month.
• What to do: in the VAT summary, look for the rate you expected; in the Periodic VAT return support, choose the month of the VAT date. If the document is a draft, post it and click Calculate again on the return.

The checks say “an earlier period with entries but no submitted declaration”

• Symptom: in Checks, the Notes from the calculation line says: “The calculation reported 1 note(s): an earlier period with entries but no submitted declaration. What happened: some operations are not in the fields (other territory, fields not calculated yet, …). How to fix it: open the problems of the calculation and confirm each one.”
• Cause: there is an earlier period with transactions and no return recorded as submitted, and the excess in field 61 may not be right.
• What to do: in VAT return records, check the returns for the previous months and record the submission of those you have already submitted on the Portal das Finanças (see How to prepare and submit the periodic VAT return). Pending validation by a certified accountant: effect on field 61 of a period with no return submitted.

In a new company, the report opens on the whole year

• Cause: the company does not yet have a VAT periodicity. In the demo, Empresa Teste Filial, with no periodicity and no entries, opens the report on Year (01/01/2026 – 31/12/2026), with all amounts at €0.00.
• What to do: ask the Certified accountant to set the periodicity (How to configure the company's VAT) and choose Month or Quarter at the top of the report.