The way the buyer is sent depends on the document type and on whether the buyer is a consumer or a business. The table shows the block and the fields for each case.
| Document | Block | Fields |
|---|---|---|
| FS | customer | type: "EXTERNAL" and code, the NIF with the PT prefix, for example PT123456789. Without a code, the buyer is a final consumer |
| FR, end consumer | customer | type: "EXTERNAL" and code, the NIF with the PT prefix. Without a code, the buyer is a final consumer |
| FR, business or self-employed buyer | Currently being implemented in the API | Currently being implemented in the API |
| FT, business or self-employed buyer | recipients with BUSINESS | Name, address and identification* with type: "VAT" and the number with its country prefix |
| FT, end consumer | recipients with CONSUMER | Mandatory: name (gender, forename, surname) and address (street and number, postal code, city, country). Optional: identification* with type: "VAT" and the number with its country prefix |
| FT, end consumer | recipients with CONSUMER | Name and address are mandatory fields in the API. If the consumer's details are not available, send "Consumidor final" as the name, placeholder values for the address, gender set to DIVERSE, country set to PT and, as the identification*, the NIF for a final consumer, PT999999990 |
* Currently, identification.type: "VAT" is the only supported identification type, and the number must include its country prefix. Support for other identification types is planned.
What the law requires
- The consumer's name and address are not required, regardless of the invoice amount. The consumer's NIF is only required if the buyer asks for it. Without one, the document shows "Consumidor final".
- The business buyer's name, address and NIF are mandatory on an FT and an FR, regardless of the invoice amount (Art. 36 n.º 5 a CIVA).
- On an FS, the buyer's NIF is mandatory when the buyer is a business.