see also :
INTRASTAT in Portugal
VAT rates in Portugal

GENERIC INFORMATION

Portugal is a former European Union Member State

Main source :
http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=2855/1331683204&taxType=VAT

VAT local name :
Imposto sobre o valor acrescentado (IVA)

VAT number format in Portugal :
PT 5 1 2 3 4 5 6 7 8

Date of introduction of VAT in Portugal :
1 January 1986

Local transposition of EU Directive :
AT Code, enacted by Decree Law 394-B/84 of 26 December, as amended; Decree Law 221/85 of 3 July; Decree Law 346/85 of 23 August; Decree Law 347/85 of 23 August; Law 9/86 of 30 April; Decree Law 143/86 of 16 June; Decree Law 185/86 of 14 July; Decree Law 2
Código do Imposto sobre o Valor Acrescentado (“Codigo do IVA”)

Competent authority :
Autoridade Tributária e Aduaneira (Tax and Customs
Authority)
(http://www.portaldasfinancas.gov.pt)

CONTACT POINT FOR VAT COMPLIANCE

Who to contact for any doubt :
https://sitfiscal.portaldasfinancas.gov.pt/geral/search?appName=info&query=IVA

HOW VAT IS APPLIED IN Portugal

VAT rates :

  • standard : 23% (Madeira 22% – Azores18%)
  • intermediate  :  13%  (Madeira 12% – Azores 9%)
  • reduced under Article 98(2) and Annex III, including  Articles 104, 104a, 105, 112, 113, 115, 117, 120 and 122 of the VAT Directive :
    6%  (Madeira 5% – Azores 4%)
  • Application of Article 37 and 109 to 122 of the VAT Directive :
    exempt; exempt with credit

Please note that we have a detailed application of VAT rates per goods and services in Portugal :
See our section https://becompliant.tax/vat-rates-portugal

INTRASTAT and EUROPEAN SALES LIST IN Portugal

Form and submission of ECSL in Portugal :
20th day of following day
Form and submission of Intrastat in Portugal :

VAT COMPLIANCE IN Portugal

Form name(s) : Declaração periódica do IVA
Declaração recapitulativa do IVA

Monthly VAT returns :

Conditions to submit monthly returns in Portugal :
If the turnover in the preceding VAT year was equal or exceeded EUR650,000
Due date of monthly returns in Portugal :
10th of 2nd following month
When to pay VAT under monthly return scheme in Portugal :
Same as return

Quarterly VAT returns :

Conditions to submit quarterly returns in Portugal :
If the turnover in the preceding VAT year did not exceed EUR650,000
Due date of quarterly returns in Portugal :
15th of the 2nd following month
When to pay VAT under quarterly return scheme in Portugal :
Same as return

Yearly VAT returns :

Conditions to submit yearly returns in Portugal :
All taxable persons that performed any taxable operations
Due date of yearly returns in Portugal :
Same as return

THRESHOLDS

Distance selling as per art. 34 of VAT Directive (and taxable persons not entitled to deduct input tax and by non-taxable legal persons as per art. 3(2)(a) of the VAT Directive) :
EUR 35,000
EUR 10,000  (acq. exempted pers.)

VAT and INTRASTAT compliance in Portugal

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