Portugal VAT profile
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Portugal VAT Profile
| Standard VAT Rate | 23% |
| Reduced VAT Rate | 6%, 13% |
| EU VAT Number | PT999999999 |
| VAT Registration | VAT registration is mandatory when your turnover exceeds or is likely to exceed the VAT registration thresholds. |
| VAT Registration Thresholds | EU wide distance selling threshold - EUR 10,000 (Total annual intra community distance sales) SME Thresholds (Resident & EU Businesses) - EUR 15,000 Non resident - There is no registration threshold IC Acquisitions - EUR 10,000 |
| Fiscal representative required for non EU companies | A fiscal representative is required for Non EU companies |
| VAT Compliance | Businesses registered for VAT are required to comply with local rules, regulation and requirements for collecting, reporting and remitting VAT. |
| Periodic VAT Returns | Periodic VAT Return must be filed by each taxpayer that is registered for VAT to report and account for VAT on sales and purchases made. Filing Frequency -Monthly: If the turnover is equal or more than EUR 650 000 in the previous calendar year - Quarterly: If the turnover is less than EUR 650 000 in the previous calendar year Filing and Payment Deadline 20th of the second month following the reporting period (VAT payment due by 25th of the second month following the reporting period) |
| Annual VAT Returns | A Recapitulative Annual VAT return that summarises all transactions included in periodic VAT returns is required. Filing Deadline: 15th July of the following year. |
| Intrastat | INTRASTAT is a statistical data collection system used to record the movement of goods between European Union member countries. Declaration must be filed once the annual threshold is exceeded. Thresholds: Arrivals: EUR 650,000 Dispatches: EUR 600,000 Filing Frequency Monthly Filing Deadline 15th day of the month following the reporting period |
| EC Sales List | EC Sales List is a declaration summarises the value (per customer) of intra-community supplies of goods and services between EU Member States . An EC Sales List is required to be filed once a business performs intra-community supplies. Filing Frequency - Monthly: If the value of intra-community supplies exceeds EUR 50,000. - Quarterly: If the value of intra-community supplies have not exceeded EUR 50,000 in the current quarter or in any of the four previous quarters Filing Deadline - 20th day of the month following the reference period. |
| EC Purchase List | Not applicable |
| Other VAT Declarations | SAF-T: SAF-T file is required to be created from the certified accounting software and submitted in the xml format to report details of invoices issued during the period. Filing Frequency - Monthly Filing Deadline 5th of the month following the reporting period. |
Latest VAT News Portugal
Latest tax technology news and blog posts
Portugal confirms 2026 Intrastat Reporting Thresholds
For the 2026 calendar year, Portugal’s National Institute of Statistics (Statistics Portugal / INE) has confirmed that the Intrastat reporting thresholds will remain at the levels established […]
Portugal Extends December 2025 Invoice Reporting Deadline to 9 January 2026
The Portuguese Secretary of State for Tax Affairs is granting an exceptional extension for the communication of invoices related to December 2025. Taxpayers now have until 9 January […]
Portugal – VAT groups
Portugal has officially approved legislation to introduce a VAT grouping regime, that is designed to improve cash flow for groups of closely linked companies. The new rules […]