How the SNC chart of accounts works in fiscaldoo
What is it for?
Every Portuguese company in fiscaldoo comes with the SNC chart of accounts, with the account codes and names. The SNC chart of accounts check compares the company's chart with the official chart and lists what is out of place (accounts without a parent account, accounts without a SAF-T taxonomy, codes the official chart does not have). It only reports: it never changes or blocks anything.
Reading this check helps you prepare the SAF-T, the IES and the balance sheet: the balance of each account only reaches the right line if the account has the right code and taxonomy.
Pending validation by a certified accountant: what to do with each code “outside the official chart” (not all of them are errors) and the SNC rules cited in this article.When to use it?
- You are about to generate the SAF-T or the IES and want to know whether the chart is in good shape.
- You created, recoded or imported accounts and want to see the effect on the chart.
- You changed the company's framework to SNC-ME or SNC-ESNL and want to adjust the chart.
Where to find it?
- Accounting › Configure › Plan and legal rules › Compare the plan with the SNC: opens the result straight away.
- Accounting › Configure › General › Chart of accounts: the list of accounts, with filters by class (1 to 8).
- Accounting › Configure › Plan and legal rules › Apply a plan variant: the Administrator sees it; the Certified accountant only with developer mode on; the Accountant and the Auditor do not see it.
Before you start
- Certified Accountant / Fiscal Manager profile (or Administrator) to open the check. The Accountant profile does not see the Plan and legal rules group.
- To apply the variant: Fiscal officer profile.
- The check is for the active company: switch company first, if you have several.
How to use it
- Open Configure › Plan and legal rules › Compare the plan with the SNC. Each time you open it, fiscaldoo runs the check and creates a new record, with the current date.
- Read the Summary: one sentence with the totals. In the demo: “0 movement account(s) without a parent account, 1 aggregating account(s) without children, 21 account(s) with a code outside the official chart, 0 movement account(s) without a taxonomy, 9 aggregating account(s) with a taxonomy and 0 taxonomy(ies) that do not fit the account code.”
- Go through the seven blocks below and compare each one with the total in the summary (the totals match the lists: 21 codes outside the chart, in the Codes outside the official chart list).
- Correct what is justified on each account record (see “Expected result”) and open the check again to confirm.
The seven blocks
| Block | What it lists | What to do |
|---|---|---|
| Movement accounts without a parent | Accounts you post to that are not under any parent account. | Set the Parent account on the account record. |
| Aggregating accounts without children | Grouping accounts (which only add up) with no account under them. In the demo: 238 Outras operações. | Create sub-accounts or confirm that none are needed. |
| Contas de movimento que são conta-mãe de outras (movement accounts that are the parent of others) | Accounts with entries that have another account under them. | Reported only; the native chart may include some. |
| Movement accounts without a SAF-T taxonomy | Accounts you post to without a taxonomy. | Choose the taxonomy: How to assign the SNC taxonomies to accounts. |
| Aggregating accounts that still have a taxonomy | Grouping accounts with a movement taxonomy (in the demo: 11 Caixa, 12, 13, 1431, 51, 53, 54, 56 and 89). | Reported; the decision to remove the taxonomy is the certified accountant's. |
| Movement accounts whose taxonomy does not fit their code | Accounts with a taxonomy that the AT does not publish for that code. | Choose a taxonomy that fits. |
| Codes outside the official chart | Codes the official SNC chart does not have. In the demo: the sub-accounts 111, 121, 131, the transit accounts 120001 to 120003 and those you created by hand, such as 622710. | A detail sub-account of your own is normal (it is marked Own extension of the SNC chart); check the others. |
The check does not see what is right in the accounts it lists: for example, it does not check balances or whether the code of a new account makes accounting sense. A block with “None” only says that the rule of that block found no cases.
Plan variant for SNC-ME and SNC-ESNL
If the company follows SNC-ME or SNC-ESNL (chosen in How to choose the accounting framework), Apply a plan variant adjusts the general chart to the official adjustments of that framework: it changes the names of accounts in SNC-ESNL and archives those the framework does not have (for example, SNC-ME does not have account 37). Only the confirmed adjustments are applied; the rest are counted in Adjustments to confirm (CC). An account with movements is never archived or deleted, and an account shared with another company is never renamed. The window asks for a Reason, which is kept in the audit log.
In a company under the general regime, the window opens with SNC (general regime) and Apply variant is refused (see “Common problems”). Pending validation on screen: applying the variant with the SNC-ME or SNC-ESNL framework, because the demo only has one company, under the general regime.
Expected result
The check creates no journal entries and does not change the chart: it is a snapshot of the moment. When you correct an account, the next check shows the new total. Example: after creating 622710 and recoding an account to 622720, the total of codes outside the official chart went from 19 to 21 and the list shows the two new accounts.
Important notes
A code outside the official chart is not always an error
fiscaldoo comes with its own sub-accounts (for example 111 Caixa under 11). They appear in the list because they are not codes from the official table, not because they are wrong.
What the law says about the chart
The SNC chart of accounts is in the Code of Accounts (Código de Contas, Portaria no. 218/2015). Pending validation by a certified accountant: the legal reference and what can be added to the chart without losing compliance.
Common problems
“The referential … has no chart variant”
- Symptom: Invalid Operation window when you click Apply variant: “The referential of Empresa Demonstração, Lda has no chart variant: only SNC-ME and SNC-ESNL adjust the general chart. Set the accounting referential in the PT Localization tab of the company.”
- Cause: the company is on SNC (general regime), which uses the base chart.
- What to do: if the company should be on another framework, change it in How to choose the accounting framework. If it is right, there is no variant to apply.
The check shows accounts that are not from my company
- Cause: the check is for the active company, which appears in the Company field at the top of the screen.
- What to do: switch to the right company in the top right corner and open the check again. Pending validation on screen: the result in an empty company or one without a PT chart, because the demo only has one company.