V10 Marketing & SalesTax Obligations
Marketing & SalesTax Obligations
Tax Obligations
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How to handle the IEC in companies with Registered Operator status?

Last changed in 02/11/2021
This article applies to:
PT
ES
AO
CV
MZ
ST
GW
Professional
Executive
Public Sector
Omnia
Evolution

To handle IEC (Special Consumption Tax), the companies with the Registered Operators status must declare and pay this tax when receiving the alcoholic beverages from other Member States or, if the company is located in Azores or Madeira, when it is from Continental Portugal.

The product behavior for this type of company in the Purchase Documents is the following:

  1. For the Suppliers whose Market Type is Intracommunitary or External, or if the Market Type is National but the Operation Location is different from the company (matches transactions with other countries or from/to Autonomous Regions of Azores and Madeira), the Purchase Docs. do not include the IEC Items value in Document totals, but those values are considered for the IEC Statement;
  2. For Suppliers with the Type of Market for National and with the same company Operation Location, the Purchase Docs. include the IEC Items value in Document totals, but those values are not considered for the IEC Statement;
  3. For Suppliers configured as IEC Exempt (option available in the Supplier file), the Purchase Docs. do not include the IEC Items value in Document totals, and those values are also not considered for the IEC Statement.
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