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VAT Rates in Portugal

Updated Portuguese VAT rate tables

The provision of goods and services in Portugal by taxable entities is subject to the Value Added Tax (VAT), including the zero-rated category. Taxable individuals registered for VAT are obligated to charge the appropriate VAT rate on their sales of goods and services and remit the collected tax to the Portuguese tax authorities through the corresponding VAT filing mechanism.

Per the stipulations laid out in article 63.o, paragraph 4 of the Corporate Income Tax Code, specialized methods are prescribed for determining the taxable amount in dealings between taxable individuals with unique affiliations.

vat guide portugal

VAT rates in Portugal

 


 

Rate Type VAT rate  Categories of Products or Services 
Standard  23%  All Taxable goods and services not included in the reduced or zero rates 
Intermediate  13%  Specific food products
Specific oil products 
Wines
Agricultural Products, silos, motor pumps, electric pumps
Musical instruments
Restaurant & catering services
Reduced 6% Basic food products
Books, newspapers, eBooks
Supplies of medicinal and pharmaceutical products
Several products designed for people with disabilities
Orthopaedic products
Hotel accommodation
Admission to events such as dance, cinema, theater- and circus
Zero 0% Export, Intra-community, international passenger transport
Services performed by doctors as well as ambulance services
Medical, health and related services carried out by hospitals
Other medical related services
Services by dentists
Certain financial services

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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