Portugal – Intrastat / EC Sales list
The “Instituto Nacional de Estatística” (INE) in Portugal has two separate departments for Intrastat reporting. One department handles reports for companies based in the Mainland and the Autonomous Region of the Azores, while the other is for those in the Autonomous Region of Madeira.
To provide essential data on trade among EU Member States, the Intrastat system was introduced. It tracks trade between domestic businesses and those in other Community countries, offering vital trade information.
Read more information regarding Intrastat below as well as EC Sales List in Portugal.
There are two distinct types of declarations based on the nature of the trade:
- INTRASTAT Declaration – Arrival
- INTRASTAT Declaration – Dispatch
These involve monthly reporting on the arrival and dispatch of goods during the specified reporting period.
Companies must submit INTRASTAT declarations, either in paper format or electronically, by the 15th day of the month following the reporting period.
Paper filing
Companies have the option to submit their tax returns to the Taxing Authorities via mail. It is advisable for these companies to retain copies of all returns sent by email for a duration of two years.Top of Form
Electronically
Via Webinq: (https://webinq.ine.pt/Private/Login.aspx ). For this purpose, a user-id and a password must be obtained.
Thresholds
In Portugal, the reporting threshold for goods is the following:
Selling in Portugal?
Intrastat Thresholds
In Portugal, the reporting threshold for goods is the following:
Dispatches:
| Type of Return | Threshold |
| Detailed with the statistical procedure (Mainland and Autonomous Region of Azores) | EUR 6.500.000 |
| Detailed (Mainland and Autonomous Region of Azores) | EUR 250.000 |
| The autonomous region of Madeira | EUR 25.000 |
Arrivals:
| Type of Return | Threshold |
| Detailed with the statistical procedure (Mainland and Autonomous Region of Azores) | EUR 5.000.000 |
| Detailed (Mainland and Autonomous Region of Azores) | EUR 350.000 |
| The autonomous region of Madeira | EUR 25.000 |
Per the regulations set by the Instituto Nacional de Estatistica, should a company surpass the specified threshold at any point during the year, it is required to submit Intrastat returns starting from the month of the initial transaction. For instance, if a company only exceeds the threshold in April but had transactions as early as January, it must file Intrastat returns starting from January.
ESL in Portugal
Portuguese taxpayers involved in EU transactions are required to file a summary statement, known as an “EC Sales List” (ESL), detailing their EU-based goods and services supplies. Adherence to ESL reporting, as mandated in Article 29 of the Portuguese VAT Code and Article 30 of the RITI, is essential for transaction exemption with credit. This statement must enumerate details about customers who are VAT-registered in EU Member States other than Portugal, including the total value of supplies in euros for the relevant taxable period.
From January 1, 2020, following an EU “Quick Fix,” the ESL also needs to report details on recipients involved in call-off stock arrangements. The filing frequency of the ESL is electronic and monthly for those with monthly tax returns, and quarterly for those with quarterly returns. However, for intra-Community goods supplies exceeding 50,000 euros in the current or any of the past four quarters, the statement must be filed monthly.
The ESL submission deadline is the 20th day of the month following the reporting month or quarter.
Last Updated: 30/11/2023
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