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VAT in Portugal in 2022

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The transaction code called Código do Imposto de Transacções, was replaced by the Vat Code, which was introduced in Portugal on January 1, 1986. The VAT laws in Portugal are based on EU legislation, of which Portugal was a founding member. Portugal is therefore obliged to implement the VAT Directives which provide guidance on VAT.

Should a conflict arise, the European Directive will take precedence. This VAT guide covers both the inland territory of Portugal as well as the autonomous regions of Azores and Madeira with reduced rates applicable to supplies in these islands.

vat guide portugal

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Scope of Taxation

In Portugal VAT is charged on the following types of transactions:

 

  • Supplies of goods within the territory of Portugal.
  • Supplies of services are generally defined as any transaction which does not constitute a supply of goods with the territory of Portugal.
  • Exports of goods outside the territory of the EU.
  • Imports of goods from countries that do not belong to the European Union.
  • Intra-community acquisitions of goods. These are generally defined as acquisitions of goods dispatched or transported to Portuguese territory from another EU Member State.
  • Intra-Community supplies of goods (exports to the countries belonging to the EU).

Last Updated: 17/01/2022

Disclaimer

The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax

 

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Portugal –  General VAT information

National Legislation  https://www.acesso.gov.pt/ 
VAT in local languages   Imposto sobre o Valor Acrescentado 
VAT number format   PT+9 digits 
PT123456789 
VAT rates  Mainland Portugal – Standard 23%; Intermediate 13%; and Reduced 6%
Madeira – Standard 22%; Intermediate 12%; and Reduced 5%
Azores – Standard 16%; Intermediate 9%; and Reduced 4% 
Zero-rated (0%) and exempt 
Frequency  Monthly or quarterly 
Thresholds 
Registration   
Established  EUR 12.500 
Non-established  NONE 
Intra-Community acquisitions  EUR 10.000 
Intra-EU Distance sales and electronically supplied services to consumers (OSS)  EUR 10.000 
Recovery of VAT by non-established businesses  YES 
Compliance Returns and Supplementary Reports 
VAT Return   Monthly (or annual turnover is lower than EUR 650.000) – 10th of the second following month
Quarterly – 15th of the second following month 
European Sales and Purchase Listing (VAT-EU)  20th of the following month 
Intrastat  15th of the following month 
Annual Return  15th of July (or until the 15th day of the 7th month following the end of the fiscal year, if different from the civil year) 

 

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