How to assign SNC taxonomies to accounts

What is it for?

Each movement account in the chart has a taxonomy: the official code that says on which line of the balance sheet, the income statement, the IES and the accounting SAF-T the account's balance goes. The accounts of the official chart already have one. A new account created by the company (an extension of the chart) may have none. The effect depends on the state of the company's statements:

• while the balance sheet and income statement lines are not generated (a new company, or a reporting framework that has just changed), a single movement account without a taxonomy, with or without a balance, blocks the whole balance sheet and income statement;
• once they are generated, an account without a taxonomy and without a balance changes nothing in the balance sheet or the income statement; with a balance, it stays outside the totals and the balance sheet shows Not balanced, with a warning that names the account.

Both messages are under “Common problems”. Annexes A and I of the IES (Accounting › Declare › IES) are stricter: they only validate and generate when every movement account has a taxonomy, with or without a balance. Pending validation by a certified accountant: the Annex A block was triggered on screen (Gerar o Anexo A refuses with accounts without a taxonomy, even without a balance); the Annex I block was read in the code.

This article shows how to find the accounts without a taxonomy, how to give them the right one and how to confirm that none was left out. Assigning a taxonomy creates no journal entries: it only changes the line where the account's balance appears.

When to use it?

• After creating new accounts in the chart, and before running the balance sheet or the accounting SAF-T.
• At year-end closing, before the IES.

Where to find it?

• Accounting › Configure › Compare the plan with the SNC (in the Plan and legal rules group): the SNC chart of accounts check screen, which lists the movement accounts without a taxonomy.
• Accounting › Configure › Chart of accounts (in the General group): on the account form, Portugal tab, Taxonomy field.

The lists Accounts without taxonomy, Assign account taxonomy and SAF-T taxonomies exist, but only appear in the menu in developer mode. This article uses the two screens that are always visible.

Before you start

• Your profile is Certified Accountant / Fiscal Manager. With it you can do every step (tested with that profile). The Accountant profile has neither Chart of accounts nor Compare the plan with the SNC in the Configure menu.
• You know the company's accounting framework: the SNC uses the taxonomies that start with S, and micro-entities those that start with M (the list shows both). Pending validation by a certified accountant: which set of taxonomies (S or M) matches each company framework (SNC, NC-ME, NCRF-PE, ESNL).
• In the example, Empresa Demonstração, Lda (SNC) created two new accounts: 622610 Reparação de viaturas and 278900 Devedores e credores diversos (teste).

How to use it

1. Open Accounting › Configure › Compare the plan with the SNC. The SNC chart of accounts check opens with the active Company and the sections empty. Click the save icon (the cloud, next to the title): only then does the check run and the sections fill in.
2. Look at the MOVEMENT ACCOUNTS WITHOUT A SAF-T TAXONOMY section. In the example only 278900 — Devedores e credores diversos (teste) appears. 622610 does not appear, because it received its taxonomy automatically (see “Important notes”).
3. Open the account: Accounting › Configure › Chart of accounts, search for 278900 and open it. Click the Portugal tab. With Taxonomy empty, the tab shows Derives from account (278) and the SUGGESTIONS list: the possible taxonomies for that code, with the Description, the SNC account codes and the Notes. In the example, 138 “Outras contas a receber e a pagar - Outros devedores e credores - (CORRENTE)” and 139 “… - (NÃO CORRENTE)”. The list also shows the Notes and Valid from columns, and on a narrow screen (1366 px wide, for example) the Description is cut off, without the “(CORRENTE)” and “(NÃO CORRENTE)” at the end. To read it in full, click the icon at the end of the list header (on the right) and untick Notes and Valid from. The image shows the list like that.
4. In Taxonomy, type part of the description (for example Outros devedores e credores) and pick the one in the list that matches one of the suggestions. In the example, S138 - Outras contas a receber e a pagar - Outros devedores e credores - (CORRENTE). The list also shows the impairment ones (S144, S145) and the micro-entity ones (M78, M79…): choose only one of the suggestions, from the set of the company's framework. Pending validation by a certified accountant: how to decide between the current and the non-current taxonomy of a receivable or payable account.
5. Click the save icon. The taxonomy is saved and the SUGGESTIONS list no longer appears.
6. Go back to Compare the plan with the SNC and save a new check. The section says “None — every movement account has a taxonomy.”

Expected result

• Every movement account has a taxonomy, and the check says “None — every movement account has a taxonomy.”
• No journal entry was created. Any balance the account gets goes to that taxonomy's line in the balance sheet (with Unfold all, the account appears under the line) and in the accounting SAF-T.

Important notes

• What is automatic. A new account whose code has only one possible taxonomy receives it when it is created. In the example, 622610 Reparação de viaturas got S362 - Fornecimentos e serviços externos - Serviços especializados - Conservação e reparação straight away, with Own extension of the SNC chart ticked and Derives from account 6226. When more than one is possible (as for 278900), it stays empty and appears in the check. Check the taxonomy that came automatically as carefully as the one you choose.
• The program does not check whether the taxonomy suits the account. In the test, 278900 accepted S1 - Caixa without any warning, and the check said “None — every movement account has a taxonomy.”. With that taxonomy, the balance of a receivables and payables account would go to the cash line. Do not choose a taxonomy that is not in the account's SUGGESTIONS without confirming it with the certified accountant. To remove an account's taxonomy, delete it and click outside the field; do not leave with the Tab key, which saves the first taxonomy in the list (S1 - Caixa) without warning.
• What the check does not see. It tells you which accounts have no taxonomy, not whether the one they have is right. The Summary does not count the accounts without a taxonomy either: always look at the section.
• The other sections. AGGREGATING ACCOUNTS THAT STILL HAVE A TAXONOMY lists higher-level accounts with a taxonomy (in the example, 10, such as 11 — Caixa); CODES OUTSIDE THE OFFICIAL CHART lists the company's own accounts (in the example, 20, including 622610 and 278900). These are lists to review, not errors the program blocks. Pending validation by a certified accountant: whether an aggregating account with a taxonomy should have it removed.
• Another company. The check always applies to the active company. In Empresa Teste Portugal (COMMUNITY), which had no framework yet, the same check showed 2 movement accounts without a parent (999001 and 999002) and no account without a taxonomy. A company that moved to SNC-ME has its own case in How to choose the accounting framework and the entity category.
• The Recode account and Change account type buttons, which appear on the Portugal tab of some accounts (for example 6226), change the account's code or type, not its taxonomy: you do not need them here.

Common problems

The check's sections are empty

• Verified cause: the check only runs when you save.
• What to do: click the save icon next to the title.

“No records” when typing the taxonomy number

• Symptom: in the Taxonomy field, typing only the number (for example 138) gives “No records”.
• What to do: type part of the description, as it appears in the SUGGESTIONS (for example Outros devedores e credores).

“… cannot be generated yet: N account(s) have no taxonomy…”

• Symptom: the balance sheet and the income statement show no amounts, with a message like this one, copied in the demo with the administrator: “The lines of this statement are not generated for Empresa Teste Filial (COMMUNITY) and automatic generation did not work: The financial statements of "Empresa Teste Filial (COMMUNITY)" cannot be generated yet: 317 account(s) have no taxonomy, the code that places an account in the Balance sheet and in the Income statement (54 Prémios de emissão, 541 Prémios de emissão, … and 302 more). Open each of these accounts in the chart of accounts, choose its taxonomy, and open the statement again. Fix what it says and open the statement again, or generate the lines by hand: search for “Accounting › Configure › Plan and legal rules › Generate statement lines” in the menu search. (Developer mode must be on to see it.)” Below it, the totals at €0.00 and Balanced are not the company's figures.
• Verified cause: the statement lines are not generated yet and there is at least one movement account without a taxonomy, with or without a balance.
• What to do: give a taxonomy to each account in the list (steps 3 to 5) and open the statement again. If the company has just moved to SNC-ME, also see How to choose the accounting framework and the entity category.

“… account(s) with a balance have no line in the Balance sheet…” and a Not balanced balance sheet

• Symptom: the balance sheet opens with Not balanced and two messages. In the demo, with €100.00 posted to 278900 without a taxonomy: “Balance sheet control at 31/12/2026: Assets (248,254.89) are not equal to Equity plus Liabilities (248,354.89); the difference is -100.00. Nothing was adjusted. First look at the accounts with a balance that have no line in the Balance sheet and at the income and expenses of previous fiscal years that were never closed (Accounting › Configure › Plan and legal rules › Balances of unmapped accounts). (Developer mode must be on to see it.)” and “1 account(s) with a balance have no line in the Balance sheet and stay outside its totals, so Assets may differ from Equity plus Liabilities (sum of those balances: 100.00): 278900 (100.00). See them in Accounting › Configure › Plan and legal rules › Balances of unmapped accounts (reason per account). (Developer mode must be on to see it.)”
• Verified cause: the account has a balance and no taxonomy, so the balance goes to no line. The same message appears for balances of previous fiscal years that were never closed.
• What to do: give a taxonomy to the account the message names (steps 3 to 5) and open the balance sheet again: with a taxonomy, the balance goes to its line. In the demo, the test entry was cancelled with the reverse entry and the balance sheet went back to Balanced; then 278900 went back to S138.

“Account codes must be unique…”

• Symptom: when you save a new account, a Validation Error window: “Account codes must be unique. You can't create accounts with these duplicate codes: 622610”.
• What to do: the account already exists. Search for the code in the Chart of accounts and open it, instead of creating it.