How to prepare the recapitulative statement

What is it for?

The recapitulative statement lists, per customer and per type of operation, the sales of goods and the exempt services supplied to customers in other European Union Member States. fiscaldoo generates the lines from the period's posted invoices and credit notes, adds them up and creates the file you upload on the Portal das Finanças.

fiscaldoo does not send the statement to the AT: you submit it yourself, on the Portal das Finanças.

When to use it?

• After closing a month (or a quarter) in which there were sales with 0% EU (goods) or 0% EU S (services).
• To correct a statement already validated: you create another one for the same period, which replaces it (see “Common problems”).
• It is not used in a period without intra-Community sales: fiscaldoo refuses to validate a statement with no lines.

Where to find it?

Accounting › Declare › Recapitulative statement. The list shows the statements, with Frequency, Due, Goods (field 10), Triangular (field 17), Services (field 18), Issue Count, State and Submission. Pending validation by a certified accountant: correspondence of the columns with fields 10, 17 and 18 of the official form.

To check without creating anything: Accounting › Declare › What is there to do with the VAT? › Supporting lists › Recapitulative statement report, with the same lines and the “Check against the VAT return”.

Before you start

• The profile is Certified accountant: that is who has the New button, generates, validates and creates the file. The Accountant sees the list (“Aqui aparecem as declarações recapitulativas. Quem tem permissão para criar pode acrescentar registos aqui.” — the recapitulative statements appear here; whoever has permission to create can add records here) and the Recapitulative statement report, but cannot create.
• The period's invoices and credit notes are posted: only those count.
• Each customer has the tax number of their country, with the prefix, validated in VIES before being invoiced with 0% EU (see How to choose the right VAT rate).
• If the company has organised accounting, have the Certified accountant (Quadro 07) to hand: the field's help says it is required in that case. The certified accountant's contact must have the tax number filled in.

How to use it

1. Open Recapitulative statement and click New. The new statement proposes the previous month (on 30/10/2026, it proposed 01/09/2026 to 30/09/2026).
2. In Period start and Period end, choose the period in the calendar, for example 01/10/2026 and 31/10/2026. Frequency and Due fill in by themselves: Monthly and 20/11/2026.
3. Click Generate lines.
4. Check the Quadro 04 - Operations tab. There is one line per customer and per type of operation, with the Prefix, the Acquirer VAT number, the Customer and the Value (EUR) in whole euros. In October 2026: 1 - Goods, DE 123456704, Software Berlin GmbH, 100; 1 - Goods, ES B12345609, Bodega Sol Ibérica SL, 100. The Problem column and the Issue Count tell you whether any tax number cannot go as it is (here, 0).
5. Open Quadro 05 - Sums and check that To match field 07 of the VAT return (field 19) is equal to Field 07 of the VAT return, and that Difference field 19 - field 07 is 0. If you sold new means of transport to private individuals in another Member State, enter the total in New means of transport sold to private individuals (field 11): fiscaldoo does not calculate it. Pending validation by a certified accountant: field 19 = fields 10 + 11 + 18, compared with field 7 of the periodic VAT return, and filling in field 11.
6. In Quadro 07 - Certified accountant, choose the Certified accountant (Quadro 07). The list shows all contacts (customers, suppliers and others): choose the certified accountant's contact and confirm it has the tax number filled in. With a contact with no tax number, the statement validates and the file is generated without warning, but Table 07 is empty in the file. Justified impediment (Quadro 07, field 2) and Date of the impediment (Quadro 07, field 3) are only filled in when the certified accountant had an impediment (for example, illness or the death of a family member). Pending validation by a certified accountant: when a justified impediment is declared (Table 07, fields 2 and 3).
7. Quadro 06 - Consignment is only used for transfers of goods under consignment: the lines are entered by hand with Add a line, because fiscaldoo does not calculate them.
8. Click Validate. The statement changes to Validated and the lines can no longer be changed.
9. Click Generate file. The File tab shows the File name (RECAP_509999999_2026_M10_v1.xml), the File format, the File hash (SHA-256) and File generated on, and the history records “… generated in the official data model of the AT webservice (Quadro 02 is left empty: its field mapping is not public). Nothing was sent to the AT.”
10. Click Download file and save it.
11. On the Portal das Finanças, upload the file, fill in Table 02 there (the file leaves it empty, as the yellow box on the statement warns) and submit the statement. Keep the receipt. Pending validation on screen: submission on the Portal das Finanças cannot be done from the demo database.

Expected result

• The statement is Validated, with the file generated on the File tab.
• The Recapitulative statement report for the same month shows the same lines and, under “Check against the VAT return”, Difference €0.00.
• The statement creates no journal entries.

The Submission column stays Not sent after you submit on the Portal: fiscaldoo has nowhere to record the submission. Keep the Portal receipt with the statement (for example, as an attachment in the history).

Important notes

• Deadline. The Due date on screen is the 20th of the month after the period (October 2026 → 20/11/2026). The periodicity (monthly or quarterly) is calculated by fiscaldoo from the sales of goods in previous quarters and appears on the company record (How to configure the company's VAT). Pending validation by a certified accountant: deadline and periodicity of the recapitulative statement (RITI, art. 30).
• Credit notes. The blue box on the statement explains: “Uma nota de crédito conta no período da fatura que corrige: a declaração desse período é substituída (instruções, campos 2.2 e 2.3). A declaração periódica conta-a no próprio período (campos 40/41), por isso o campo 07 da declaração periódica e o campo 19 abaixo podem diferir sem qualquer erro. …” (a credit note counts in the period of the invoice it corrects, and that period's statement is replaced; the periodic return counts it in its own period, in fields 40/41, so field 07 of the periodic return and field 19 below can differ without any error). Pending validation by a certified accountant: period of an intra-Community credit note in the recapitulative statement and in fields 7, 40 and 41 of the periodic VAT return.
• Triangular operations (type 4) are added up in Triangular (field 17) and, in the periodic return, go to field 8, not field 7. Fields 7 to 9 of the periodic VAT return are covered in Where each field of the periodic VAT return comes from. Pending validation by a certified accountant: triangular operations in fields 17 and 19 of the recapitulative statement and in field 8 of the periodic VAT return.
• Submit (simulated) submits nothing: the confirmation says “Nothing is sent to the AT: the submission is simulated and blocked in the test environment.” and Submission changes to Blocked (test environment). Do not use it as a submission.

The statement does not check VIES

The lines come from all invoices with 0% EU or 0% EU S, and the Problem column only checks the format and check digit of the tax number. In the demo, Software Berlin GmbH, with its tax number not validated in VIES (invoice issued by the Certified accountant with the reason recorded, because fiscaldoo refuses these invoices by default), appears with €100 and Issue Count 0. Before validating, check in VIES the tax numbers of all customers in Quadro 04 - Operations and, if any was not validated when you invoiced with 0% EU, decide with the certified accountant how to correct the invoice before submitting. Pending validation by a certified accountant: treatment of an invoice issued with 0% EU to a customer whose tax number was not validated in VIES (RITI, art. 14).

Common problems

Validate is refused: “There are no intra-EU operations to declare”

• Symptom: “Invalid Operation — There are no intra-EU operations to declare in 2026-09-01 - 2026-09-30: the obligation only exists in the periods with operations. Generate the lines first or delete this draft.”
• Cause: the period has no posted invoices with 0% EU or 0% EU S (in the demo, September 2026).
• What to do: check the period you chose. If there were no intra-Community sales, there is no statement to submit: delete the draft in Actions › Delete.

Correcting a statement already validated: “Some required fields are empty”

• Symptom: on a second statement for the same period, Generate lines fills in Replaces with the validated statement and shows Reason for replacement and Consignment transfers (field 2.4). On Validate: “Some required fields are empty. Fill in the fields marked in red to be able to save.”, with Consignment transfers (field 2.4) in red.
• Cause: a replacement statement must give the reason and answer field 2.4 (the help: “obrigatório numa declaração de substituição” — required in a replacement statement).
• What to do: in Reason for replacement, choose 2.1 - Change of periodicity from quarterly to monthly, 2.2 - No intra-EU operations in the period or 2.3 - Other changes to the operations declared. In Consignment transfers (field 2.4), choose one of 2.4.1.1 - No change: Quadro 06 of the replaced statement was empty, 2.4.1.2 - No change: Quadro 06 of the replaced statement is kept as it was, 2.4.2 - Quadro 06 changes or 2.4.3 - Consignment transfers declared for the first time. Then click Validate. The lines that changed are marked in Rectification. Pending validation by a certified accountant: reason for replacement and answer to field 2.4.

A line has a tax number problem

• Symptom: a line's Problem column has text and the Issue Count is greater than 0.
• Cause: the customer's tax number is missing, is Portuguese (it is not an intra-Community operation) or has the wrong format or check digit.
• What to do: the tax number of a customer with issued invoices cannot be changed on the record: fiscaldoo refuses with “… já é usado em documentos certificados, por isso o seu NIF (…) não pode ser alterado aqui …” (is already used in certified documents, so its tax number cannot be changed here) and tells you to ask the Fiscal officer (in the Profile field, the Certified accountant) for the Audited correction. After the correction, create the statement again and click Generate lines. Pending validation on screen: in the demo no customer with 0% EU has a wrong tax number, and the tax number of a customer with issued invoices cannot be changed to trigger the case.