How to keep proof of export

What is it for?

An export of goods carries no VAT, but the company must be able to prove that the goods left the European Union. The proof usually arrives after the invoice has been issued. This procedure attaches the customs document to the invoice, without changing the invoice.

The export exemption is in the VAT Code (CIVA), art. 14. Pending validation by a certified accountant: which documents to accept as proof and the deadline for attaching them.

When to use it?

• When you receive the DAU, the DAE or another customs document for a sale outside the European Union.
• When you want to know which exports still have no proof, before you submit the VAT return.
• Do not use it for sales to companies in another European Union country or for services supplied abroad: those sales have another exemption and the invoice does not show this tab. See VAT rates and exemptions.

Where to find it?

• Accounting › Record › Sales and collections › Customer invoices: open the invoice. The Proof of export tab shows what is missing and the Actions menu has Export proofs.
• Accounting › Declare › VAT › What is there to do with the VAT? › Supporting lists › VAT return records: open the return for the period. The Exports without proof group has the See the documents button.

Before you start

• Your profile is Certified accountant. The Fiscal officer also has the option, as the invoice warning says. The Accountant sees the tab, but has no Export proofs in the Actions menu and cannot add the proof.
• The invoice is issued and the line tax is 0% EX, which carries the export exemption reason (M05). The tax is filled in automatically from a customer outside the European Union, for a product that is a good. With 0% EX S, the tax for services, the tab does not appear.
• You have the customs document as a file, for example a PDF.

How to use it

1. Open the invoice and click the Proof of export tab. Without proof, the warning “Exempt export without proof of export (DAU/DAE). The Fiscal Officer registers it when it arrives (Actions › Export proofs).” appears.
2. Click Actions › Export proofs and then New. The Invoice is already filled in.
3. In Type of proof, choose DAU — Single Administrative Document, DAE — Electronic Administrative Document, Transport document with customs exit confirmation or Other customs proof.
4. In Date of the proof, choose the date of the document. It cannot be earlier than the invoice date.
5. In Reference (DAU/DAE number), type the document number, for example 26PT0000000012345.
6. If the document has one, type the MRN (customs movement reference). It is optional.
7. In Export customs office in Portugal, choose Yes or No. It is optional. See the Export customs office section.
8. In Attachment, upload the file and save.

Expected result

On the invoice, the warning disappears and the tab shows the proof. The invoice history records that it was attached, with the type, the reference and the date.

This procedure creates no journal entries: it does not change the invoice, the VAT or any balance.

See the exports without proof

In the periodic VAT return for the period, after you click Calculate, the Exports without proof group shows how many invoices are missing. Click See the documents to open the list. If there are no exports left to prove, the group does not appear.

In Export proofs, the Exports without proof button also opens the list of the missing invoices.

The return's list only sees the sales with the 0% EX tax already issued in that period. It does not say whether the proof is sufficient: the certified accountant checks that.

Block the period closing without proof

By default, an export without proof blocks nothing. The company can make the proof mandatory: an administrator opens Settings › Users & Companies › Companies, opens the company and, in the PT Localization tab, ticks Proof of export required to close the period.

With the option ticked, the periodic VAT return refuses validation while there are exports in the period without proof. Pending validation on screen: in the demo, the return is refused earlier by other checks for the period.

Export customs office

The answer decides the field of the periodic VAT return from 01/07/2027. Yes when the goods left through a customs office in Portugal (field 153). No in the other cases (field 155). With no answer, the export goes to field 153. Pending validation by a certified accountant.

Important notes

• A proof is never deleted. If it is wrong, correct it or attach the right file.
• Once the return for the period is validated, the proof can no longer be changed.
• Each proof belongs to one invoice only. For another invoice, add another proof.

Common problems

“The proof of export (01/10/2026) cannot be earlier than the invoice (05/11/2026).” Check the date of the document and the date of the invoice. Correct the Date of the proof. Click Close and save again.

“Some required fields are empty. Fill in the fields marked in red to be able to save.” The Attachment is missing, or another marked field. The proof cannot be saved without the file.

“A proof of export is never deleted. What happened: it supports an exemption already declared. How to fix it: correct its data or attach the right file.” Click Close. Open the proof and correct the data or the Attachment.

The invoice has no Proof of export tab. The line tax is not 0% EX. Check the customer, the country and the product type on the invoice. If the sale is a service, the tax is 0% EX S and this proof does not apply. If the tax is wrong on an invoice already issued, the correction is made with a credit note.

The Accountant cannot find where to add the proof. Their Actions menu has no Export proofs. Ask the Certified accountant.