What are Transport Documents and when to issue them?

What are Transport Documents and when to issue them?

Transport documents accompany circulation goods whenever they are sent or transported (goods that are outside the production or exhibition sites, in vehicles at the time of unloading or transshipment, and goods for sale displayed at fairs).

What are the types of Transport Documents?

Delivery Notes (Guias de Remessa)

It must be issued whenever goods are sent or transported or services are provided (logistic document).

Transport Guides (Guias de Transporte)

The transfer of goods between stores or warehouses must always be accompanied by this document.

Global Shipping Documents (Documentos de Transporte Global)

The global transport document is a document whose recipients of the goods are not known at the time of departure and corresponds to a list of all transported goods. The global transport document originates the issuance of ancillary documents such as invoices, actual delivery documents, or works sheets.

Note: Invoices (except simplified), return notes, and equivalent documents (eg. own asset movement notes or consignment notes) can also be used as transport documents. However, these must include the transport data.

How to issue Transport Documents?

Transport documents must be printed on paper and issued in triplicate: original for the recipient, duplicate for inspection purposes, and triplicate for filing.

You can issue transport documents using one of the following ways:

Electronic way

AT-certified software such as ETPos, TR Soft, and many more

Through software created internally by the company

On paper through authorized printers

Directly on the Finance Portal

You must communicate the transport documents to the Tax and Customs Authority (AT) before the goods are distributed. It must also circulate with the code that was assigned to each document so that it can be presented in case of inspection.

Note: The transport of goods from agricultural, beekeeping, forestry, or livestock producers resulting from their own production is excluded from this obligation.

What are the mandatory elements in the Transport Documents?

Transport documents must contain the following elements:

Name, business name, or company name of the sender of the goods

Domicile or head office of the sender of the goods

Tax identification number of the sender of the goods

Name, firm, or corporate name of the person acquiring the goods

The corporate name of the person acquiring the goods

Address of the person acquiring the goods

Recipient's tax identification number (when subject to VAT)

Commercial name of the goods (with the indication of quantities)

Loading and unloading locations

Date and time of the start of the transport

Transport documents issued in the paper must also contain elements identifying the typography (company name, registered office, and tax identification number) and numbering.

How to communicate the Transport Bills to AT?

If you issue transport documents through computerized means (electronically, certified invoicing program, or from the company) you must communicate them in real-time to the Tax Authority.

If you use the Finance Portal, transport documents are automatically communicated.

Transport documents issued manually on typographic paper are communicated via the telephone service (time, date, last 4 digits of the transport document number, and purchaser's NIF) and the remaining elements are entered in the Finance Portal by the 5th working day.

Congratulations!