According to Articles 29(1)(a) and 31(1)(a) of the Portuguese VAT Code, individuals or entities engaging in activities subject to VAT in Portugal must register and submit a declaration of commencement of activities prior to starting such activities.
Registration can be completed either in paper format at any tax registry office or electronically via the finance portal on the Portuguese Tax and Customs website.
Small businesses and voluntary registration
In general, every taxpayer in Portugal has the option of registering for VAT. Taxpayers who only engage in VAT-exempt activities may also register for VAT.
Last Updated: 17/01/2022
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The order was issued on the 27th of July 2021 and it involves: The extension of monthly VAT return submissions for the months of September, October, November, and December
– Invoices in PDF format considered as electronic invoices for tax purposes, must be accepted until 30 June 2022
– The requirement for taxpayers to communicate serial declaration is suspended during 2022
– The extended payment deadlines for the remaining months of 2021 and for 2022 are: