1. Objective and Scope

1.1. Objective of this Operation

The purpose of this document is help you to fill the model 30 declaration that need to be done to fiscal authority when income is paid or made available to non-resident entities*.

*Non-residents - Only matters non-resident vendors/employees. 

From this non-resident entities we will only report services but there are some services that will be exclude, such as:

• Communications;
• Fuels;
• Transport;
• Insurance;
• Financial services;
• Re-invoicing;
• Gifts;
• Office material;
• Social Security;
• Goods. 

1.2. Scope

This procedure applies to the following Portuguese companies in PF1PF2 and WP2: 

• 6414: SOLVAY SYENSQO BIOTECNOLOGIA PORTUGAL - UNIPESSOAL, LDA
• 6424: SLV SPECIALTIES SYENSQO PORTUGAL, UNIPESSOAL, LDA
  
  

2. Definitions

• AT
• CAM
• PF2
• PF1WP2

3. Tasks description

This Procedure consists in 3 parts basically. The first is to collect the information from SAP.

The second part is to submit the information collected in Tax Authority Website.

Third part is prepare RFI for services reported in Modelo 30

3.1. Responsibilities

Accounting PlatformACP delegated to prepare and submit:

• Prepare Modelo 30 on a monthly basis;
• Prepare all information and submit the declaration.
• Prepare RFI for vendors included in Modelo 30 (December for RFI YYYY+1 and if new vendors during the preparation of Modelo 30)
• Submit Modelo 30

CAM to check: 

• To check and approve for submission.

3.2. Periodicity

This declaration must be delivery between 20/M+1 until last day of M+2.

3.3. I extract SAP information

Go to sheet Extract PF1PF2 and Extract WP2 and click on the button (in column I) "Extract MOD 30" in order to run Macro with the extractions

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3.4. I fill the excel file "Modelo 30 mm-yyyy"

Fill the excel template template PT ECo SCo_6414 Modelo 30 template DD.MM.YYYY.xlsm by and PT SCo_6424_Modelo 30 template DD.MM.YYYY by using the previous month as base. File

Files are saved in Google Drive . (See also Y:\SU_FA_Other EMEA_ADM\CONTABILIDADE\MODELO 10 & 19 & 22 & IES & MODELO 30 & MAPAS FISCAIS_DOSSIER FISCAL\YYYY\Modelo 30), go to each company folder and search for the sub-folder related to Mod30. Complete path for:

• Cocd 6414:

       Modelo 30 - tax non-resident entities

• Cocd 6424:

      Modelo 30 - tax non-resident entities

This file has three sheets for each company.

3.4.1. I fill the sheet "FBL1N Modelo 30 - CCCC"

Info
title In case MACRO isn't working
In this sheet we are going to copy , to cell D1green area, all information that you save in previous step. Image Removed the information of the Vendors and the Amount in local cur. Vendors can be past from cell F13 and Amount can be past starting in cell M13 (take care if the vendor and respective amount are in the same line). Image Added

In column AIn column A, if we have a vendor without number and the cell in red, it means that this is a new vendor. We need to analyze if this new vendor should be reported in Modelo 30:

• If no: Just need to insert a new row in sheet "Mod 30 - CCCC" detail under description "Detalhe de Serviços Não incluidos na Declaração" with all the information requested:
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• If yes: we must request the NIF should be requested in AT (Autoridade Tributária e Aduaneira) website. Check in point 3.5.

3.4.2. I fill the sheet "Mod 30 - CCCC"

The information that you need to fill in the model 30 declaration is different for each company so we are going to start with:

3.4.2.1. I fill the information according to company

6414

In this sheet we have two types of information:

• To fill in AT website

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This information will be fill in automatically. The only information you need to change manually is cell D05 - year and D11 - month that we are going to report.

You need to pay attention if the control in cell J41 J46 is zero . If it is not zero you need to insert the new vendor that is missing, but before that you must analyze if the service is should be included or not in declaration.

If a vendor is missing, we have to preform the following steps:

1) Check the vendor that is missing in FBL1N and open one of the documents.

2) Click on Image RemovedImage Addedand then Image RemovedImage Added to see the description of purchase in the invoice.

3) To find the VAT number go to transaction FK03 and select Control.

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4) We only need Portuguese VAT number when the vendor has services that need to be report in declaration, but for that you need to request the VAT number in AT website.

• Services not included in declaration

3.4.2.2. I fill the information according to company

6424

In this sheet we have three types of information:

• To fill in AT website

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This information will be fill in automatically based on what we input manually in "Mod 30 - 59606424". Please make sure that the month and year in Cell D10 and D11 refers to the reporting month.

You need to pay attention if the control in cell J89 Image Added if it is zero.

If  If it is not zero you need insert the new vendor that is missing, but before you must analyze if the service is included or not in declaration.

1) Check the vendor that is missing in FBL1N and open one of the documents.

2) Click on Image RemovedImage Addedand then Image RemovedImage Added to see the description of purchase in the invoice.

3) To find the VAT number go to transaction FK03 and select Control.

4) We only need Portuguese VAT number when the vendor has services that need to be report in declaration, but for that you need to request the VAT number in AT website.

• Services not included in declaration

• HR informationinformation 

       company 6424 in account 2452030000. 

To fill this information you will need to go run transaction FBL3N account 2452030000account 2452030000, choose all items and select Posting date from 01.M+1.YYYY to 31.M+1.YYYY:

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After execute, find in text column "Pgt Pag da retenção IRS depend - código 101" and open this document:

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Go the attachment list:

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And open the excel file named SBS_Guia MOD 30 , copy the information and paste to our file.

Fill in the information in cell P with the information from declaration ("Guia nº" and "Valor da Guia")

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After, open the file named "SBS Retenções na fonte_Mod 30".

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Copy the information and paste to file in the cell below "Informação dos RH's":

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In case the information is not available please contact Ana Franco In case the information is not attached please contact Telma Jesus (note that she is also sending the information through the following email:5960  CCCC - PAGAMENTO IRS - REF MM.YYYY), or in the following file in the Drive:

 Modelo 30 updates

3.4.3. I fill the sheet "FBL3N - 2452000000" - Royalties

In the end of the quarter we need to check this vendor 702703090 on vendors and find the invoice invoices for royalties, . for this invoice the invoices we need to have one credit note about royalties that must be in account 245200000044900920.

Go to FBL3N and account 245200000044900920, select company 6387 6414 and all items of the reporting month. Filter by M1 document.

(Until the moment, company 6414 has no movements in this account, so the following print Screen is related to company 6387 in PF1, as example)

example ccy 6397: See example of March 2022:

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Extract information by List → Export → Local File → Text with tabs

Copy information in cell B5

Check "Guia de pagamento" in G1 document and paste the information

Copy the number of "Guia de pagamento" in tab "Mod 30 - 6387" Cell D19

3.4.4. I fill the sheet "Comprovt. CCCC"

Add the print screen of the information that you submit in Tax Authority Website.

3.4.5. I fill the sheet

RFI

:

In case of new vendors in companies

6414 and 6424 detected in 3.4.1 and requested in step 3.5. Please include also in the following tab for company 6414 see tab "RFI

6414" and for company 6424 see tab "RFI 6424" 

• On a monthly basis: Go to tab Mod 30 - CCCC and check vendors reported in Column "JK" with values (different than 0 or positive and do not consider grey lines as they refer to employees). If so, verify that they are included in the RFI 6387 6414 and 5960 RFI 6424 Tab

MARCH JUNE 2023 EXAMPLE

Reported in Modelo 30:

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RFI check: For example in March 2 new vendors were added to RFI. 

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• January: copy data in tab "RFI 6387 & 5960" columns A-F and include in columns L-T for the year they have been created. And delete afterwards data in red cells

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in case of YES please add below in the red spaces: 

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       The system will indicate if RFI was created in December The system will indicate if RFI was created in December YYYY-1 and if not (see column H, items with "YES") we will have to prepare, following steps in 3.4.5.1-3.4.5.3

3.4.5.1. I prepare the RFI word and PDF

Go to Y folder to the following path:

• January: copy data in tab of RFI's from columns A-G and include in columns L-R for the year they have been created. And delete afterwards data in red cells

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   3.4.5.1. I prepare the RFI word and PDF

Go to google Drive,:

• In company 6414:

      RFI & Pedido Certificado Residência Fiscal Fornecedores

• In company 6424:

      Y:\SU_FA_Other EMEA_ADM\CONTABILIDADE\MODELO 10 & 19 & 22 & IES & MODELO 30 & MAPAS FISCAIS_DOSSIER FISCAL\RFI & Pedido Certificado Residência Fiscal ClientesFornecedores

Inside the folder:Select current year

• Create word SBS_RFI 21_xxxxx (copy name of the vendor in the description)

Copy a word from an existing RFI already created and Update vendor name and address (make sure that you are using a reference document of the same company) and Update vendor name and address in the fields marked in green. To get the correct address of the vendor, always open an invoice and copy from there the address. 

• Create PDF SBS_ RFI 21_xxxxx

Copy a PDF from an existing RFI already created and update the following fields:

Page 1 and 2 Insert country and vendor information.

You can get the information in FK03 and the XML file created in Step 3.5.1

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Page 3. Insert the city of the vendor

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(make sure that you are using a reference document of the same company, since there are fields already filled-in which are not editable, for instance field VI - IDENTIFICATION OF THE ENTITY RESIDENT IN PORTUGAL OBLIGED TO WITHHOLD TAX)

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and update the following fields:

Page 1 and 2 Insert country and vendor information.

You can get the information in FK03 and the XML file created in Step 3.5.1

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Page 3. Insert the city of the vendor

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 3.4.5.2. I prepare the information necessary for post office

• I fill "Aviso de Receção"

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• I fill "Correio Registado Talão de Aceitação"

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3.4.5.3. I send to post office RFI's

• Print PDF (guarantee that print version are as follows:

Page 1,3

Page 2,3

Add in both last page the current year

• Print Word
• Place inside the envelope the Printed PDF and Printed Word prepared in 3.4.5.1 step. Outside place documents prepared in Step 3.4.5.2 as they will be used by the post office.
• Deliver the prepared envelopes in Ground floor at the Security Desk

Inform the CAM after files have been created.

3.5. I request Portuguese NIF in AT website

Go to AT website: https://www.portaldasfinancas.gov.pt/at/html/index.html

3.5.1. I prepare the file to request Portuguese NIF

Use the WordPad from previous month and change it to the new vendors information:

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You can find the vendors information in FK03:

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You can also confirm the VAT number, address, and other information in the invoice:Image Removed

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Save the file as XML and submit your request in AT website.

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3.5.2. I submit the Portuguese NIF request

In AT website we need to select:

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And select "Pedido de NIF - DL 81/2003 Dir. Poup.Contribuintes Especiais (DL 14/2013)":

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After, select "InscriçõesEntregar"

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Import XML file you have prepared before:

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3.5.3. I check the Portuguese NIF requested

To get this information could take about 2 working days.

Go to AT website :

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Select the year and open the "+info" in the column "certaDetalhe":

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And you will have access to the Portuguese NIF you requested:

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Update this information in sheet "Mod 30 - CCCC".

If you have errors in this request:Image Removed, send a question on "Atendimento e-balcão":

You can submit questions in AT website as follows:

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Example of a Company that already a Portuguese NIF

3.6. I send to CAM approve

In case you have a new vendor please ask the Portuguese VAT number, you can only report after CAM give you the ok for delivery.

3.7. I submit in Tax Authority website

3.7.1 I entry in Modelo 30 App installed in Desktop

Go to desktop and open App from Modelo 30

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Info
title Download app Modelo 30 in Desktop
In case app is not installed in your Device, request south-europe.infra-servicedesk@solvay.com via BMC Helix The link to download is in Tax Authority Website. After click in "Iniciar Sessão" and put NIF and password for the company that you want to make the report. Now search "modelo 30"

3.7.1.1 I fill the information for company

6414

In company 6387 6414 you will have this information to fill in AT website:

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In App modelo 30 App, you will have the window, and you only need to fill the information:

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Fill the information in "Quadro 6" and "Quadro 7" according to file template.

In "Quadro 8" you will click in "adicionar Linha" and add many row that you will need, in this case we will only need two rows.

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Now you can fill in with the information from excel file.

When the information has completed please click in "Validar".

If you get the message, "declaration without errors":

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You are going to save it, for that you need to click in Ficheiro and in "Gravar como".Image Removed

Now please do print screen from all all "Quadros" and paste in our file sheet "Comprovt. 63876414".

After that you can submit the information performing step 3.7.2.

3.7.1.2. I fill the information for company 6424

As company 6424 has not yet amounts to declare, please find below an example regarding company 5960:

In company 5960 you will have this information to fill in AT website:

In App modelo 30 App, you will have the window, and you only need to fill the information:

And to fill in the next information as the excel file show please click in sheet "Quadro 6" and fill the information in cell 09 "Trabalho Dependente".

Please be attention if in the end the cell "Total" is correct.

After go to the next sheet "Quadro 7" click in "adicionar Linha" and add many row that you will need, in this case we will only need one row and fill it with information that comes from excel file.

Now click in "Quadro 8" you will click in "adicionar Linha" and add many row that you will need, in this case we will 20 rows.

Now you can fill in with the information from excel file.

*Dividends - Each year, on May occurs the payment of dividends (see account 3042200000, document IX, text “Dividends payment from 5960 to 0001” – always confirm the amount with local).

When the information has completed please click in "Validar"

When the information has completed please click in "Validar". If you get the message:

• "Erros da Declaração" - Declaration with error you need to send this error to CAM to help you.

• If you get the message, "declaration without errors":

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You are going to save it, for that you need to click in Ficheiro and in "Gravar como".

Now please do print screen from all all "Quadros" and paste in our file sheet "Comprovt. 59606424".

After that you can submit the information performing step 3.7.2.

3.7.2. I submit the information in Tax Authority website

Now we are going to select "Enviar Ficheiro".

Select Ano & Mês and the file store in Modelo 30 App:

Select the file and click on send, the following message will indicate that the declaration was submitted successfully:

3.8

Now we are going to send this information to CAM. For that, you only need to reply to the ticket created initially.

. I save all information in

Google Drive

Is very important to save all information in shared drive:google drive:

• Cocd 6414:

    Modelo 30 - tax non-resident entities

• Cocd 6424:

 Modelo 30 - tax non-resident entitiesImage Removed

3.9. Appendix

3.9.1. List of country codes

Consult list of country code in the following file: PAIS 1_2020.pdf

3.9.2. List of Rend. Types

3.9.3. List of Trib. Codes

01 - Tributação nos termos dos Códigos do IRS e/ou IRC
02 - Tributação[...] para evitar a dupla tributação
03 - Tributação nos termos do artigo 14.º do CIRC
04 - Tributação nos termos do artigo 20.º do EBF
05 - Tributação nos termos do artigo 22.º do EBF
06 - Tributação nos termos do artigo 23.º do EBF
07 - Tributação nos termos do artigo 27.º do EBF
08 - Tributação nos termos do artigo 29.º do EBF
09 - Tributação nos termos do artigo 30.º do EBF
10 - Tributação nos termos do artigo 33.º do EBF
11 - Tributação nos termos do artigo 59.º do EBF
12 - Tributação nos termos do Decreto-lei n.º 88/94, de 2 de Abril
13 - Tributação nos termos do Decreto-lei n.º 30/01, de 7 de Fevereiro
14 - Tributação nos termos do Decreto-lei n.º 219/01, de 4 de Agosto
15 - Tributação nos termos de outras normas de direito internacional aplicáveis
16 - Tributação nos termos de outras regimes jurídicos de direito interno aplicáveis
17 - Directiva sobre Juros e Royalties (Atr.ºs 87.º, n.º4, alínea g) e 96º do CIRC)
18 - Regime […] de Valores Mobiliários Representativos de Dívidas (D.L. n.º 193/2005, de 7 de novembro)
19 - Fundos de Capital de risco (Art.º 23º do EBF)
20 - Fundos de investimento mobiliário em recursos florestais (Art.º 24.º do EBF)

End of document.