see also :
– VAT compliance in Portugal
– Intrastat compliance in Portugal
– Import without VAT in Portugal
- VAT – reduced rate : 6.00 %
- VAT – reduced rate : 6.00 %
- VAT – standard rate : 23.00 %
- VAT – reduced rate : 13.00 % Agricultural tools and implements, movable silos, motor-propelled harvesters, mechanical and electrical pumps, tractors (defined as agricultural in the respective documentation) and other machines and equipment destined for use in agro-pastoral or forestry undertakings
- VAT – reduced rate : 6.00 % Certain forestry services (cleaning and cultural intervention services in populations, performed in agricultural and forestry undertakings). Certain services related to agriculture: a) field work, reaping and mowing, threshing, baling, collecting, harvesting, sowing and planting; b) packing and preparation for market, such as drying, cleaning, grinding, disinfecting and ensilage of agricultural products; c) storage of agricultural products; d) stock minding, rearing and fattening; e) hiring out, for agricultural purposes, of equipment normally used in agricultural, forestry or fisheries undertakings; f) technical assistance; g) destruction of weeds and pests, dusting and spraying of crops and land; h) operation of irrigation and drainage equipment; i) lopping, tree felling and other forestry services.
- VAT – reduced rate : 6.00 % The supplies of goods related to the following agricultural activities: general agriculture, including viticulture; growing of fruit (including olives) and of vegetables, flowers and ornamental plants, both in the open and under glass; production of mushrooms, spices, seeds and propagating materials; running of nurseries; general stock farming; poultry farming; rabbit farming; silkworm farming; snail farming; fish farming; dog breeding; song, ornamental and fantasy birds breeding; farming animals for the purpose of obtaining fur or for laboratory experiments; beekeeping.
- VAT – reduced rate : 6.00 %
- VAT – reduced rate : 6.00 %
- VAT – reduced rate : 6.00 %
- VAT – standard rate : 23.00 %
- VAT – reduced rate : 13.00 % Canned molluscs, excluding oysters; table wines; spring, mineral, medicinal and table water, sparkling and carbonated waters, except waters to which other substances have been added
- VAT – reduced rate : 6.00 %
- VAT – standard rate : 23.00 %
- VAT – standard rate : 23.00 %
- VAT – reduced rate : 13.00 %
- VAT – reduced rate : 6.00 %
- VAT – standard rate : 23.00 %
- VAT – reduced rate : 13.00 %
- VAT – standard rate : 23.00 %
- VAT – standard rate : 23.00 %
- VAT – standard rate : 23.00 %
- VAT – standard rate : 23.00 %
- VAT – standard rate : 23.00 %
- VAT – reduced rate : 6.00 % “
- VAT – standard rate : 23.00 %
- VAT – standard rate : 23.00 %
- VAT – reduced rate : 13.00 % Petroleum and diesel, coloured and marked, sold under the conditions and for the purposes defined by law, and fuel oil and their respective mixtures; usually, that means for agriculture and forestry purposes
- VAT – standard rate : 23.00 %
- VAT – standard rate : 23.00 %
- VAT – standard rate : 23.00 %
- VAT – standard rate : 23.00 %
- VAT – reduced rate : 6.00 % Pharmaceutical or similar products and the respective active substances indicated below: a) Medication, pharmaceutical specialities and other pharmaceutical products intended exclusively for therapeutic and prophylactic ends; b) Condoms; c) Pastes, gauzes, cotton wool, foil and adhesive dressings and other similar aids impregnated or coated in any substances, for hygienic, medicinal or surgical; d) Medicinal plants, roots and tubers; e) Glycaemia, glycerine and acetone strips, needles, syringes and pens for the administration of insulin used in the prevention and treatment of diabetes.
- VAT – standard rate : 23.00 % E.g. vitamins
- VAT – standard rate : 23.00 %
- VAT – standard rate : 23.00 %
- VAT – standard rate : 23.00 %
- VAT – standard rate : 23.00 %
- VAT – standard rate : 23.00 %
- VAT – standard rate : 23.00 %
- VAT – reduced rate : 6.00 %
- VAT – standard rate : 23.00 %
- VAT – standard rate : 23.00 %
- VAT – reduced rate : 6.00 %
- VAT – reduced rate : 6.00 %
- VAT – out of scope : %
- VAT – standard rate : 23.00 %
- VAT – reduced rate : 6.00 % Supplies of services related to cleaning public streets, as well as the collection, storage, transport, evaluation and disposal of waste.
- VAT – standard rate : 23.00 %
- VAT – reduced rate : 6.00 %
- VAT – reduced rate : 6.00 %
- VAT – reduced rate : 6.00 %
- VAT – reduced rate : 6.00 %
- VAT – reduced rate : 6.00 %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – reduced rate : 13.00 %
- VAT – reduced rate : 6.00 %
- VAT – standard rate : 23.00 %
- VAT – reduced rate : 13.00 % Supply of beverages, except alcoholic drinks, soft drinks, juices, nectars and bottled water.
- VAT – standard rate : 23.00 % Alcoholic beverages, soft drinks, juices, nectars and bottled water.
- VAT – standard rate : 23.00 %
- VAT – reduced rate : 13.00 % Except alcoholic drinks, soft drinks, juices, nectars and bottled water
- VAT – reduced rate : 13.00 %
- VAT – reduced rate : 6.00 %
- VAT – standard rate : 23.00 %
- VAT – reduced rate : 13.00 %
- VAT – standard rate : 23.00 %
- VAT – standard rate : 23.00 %
- VAT – reduced rate : 6.00 %
- VAT – standard rate : 23.00 %
- VAT – reduced rate : 6.00 %
- VAT – standard rate : 23.00 %
- VAT – standard rate : 23.00 %
- VAT – exempted : %
- VAT – standard rate : 23.00 %
- VAT – exempted : %
- VAT – standard rate : 23.00 %
- VAT – exempted : %
- VAT – reduced rate : 6.00 %
- VAT – exempted : %
- VAT – standard rate : 23.00 %
- VAT – reduced rate : 6.00 % Excluding materials which account for more than 20% of the value of the service.
- VAT – reduced rate : 6.00 %
- VAT – reduced rate : 6.00 %
- VAT – standard rate : 23.00 %
- VAT – exempted : %
- VAT – reduced rate : 6.00 % Construction services on social housing or houses with controlled costs; construction services whose promoters are housing and construction cooperatives, including those carried out by cooperative housing and construction unions and their associates within the scope of the exercise of their statutory activities, where the dwellings fall within the scope of the social housing policy, specifically in regard to the concept and parameters of cost-controlled housing, to a maximum of 20 %, where certified by the National Housing Institute.
- VAT – exempted : %
- VAT – reduced rate : 6.00 %
- VAT – exempted : %
- VAT – reduced rate : 6.00 %
- VAT – exempted : %
- VAT – reduced rate : 6.00 % Construction services on social housing or houses with controlled costs; construction services whose promoters are housing and construction cooperatives, including those carried out by cooperative housing and construction unions and their associates within the scope of the exercise of their statutory activities, where the dwellings fall within the scope of the social housing policy, specifically with regard to the concept and parameters of cost-controlled housing, to a maximum of 20%, where certified by the National Housing Institute.
- VAT – exempted : %
- VAT – reduced rate : 6.00 %
- VAT – standard rate : 23.00 %
- VAT – standard rate : 23.00 %
- VAT – reduced rate : 6.00 % Supplies of home help services to children, the elderly, drug addicts, the sick or the disabled
- VAT – reduced rate : 6.00 %
- VAT – standard rate : 23.00 %
- VAT – reduced rate : 6.00 %
- VAT – standard rate : 23.00 %
- VAT – standard rate : 23.00 %
- VAT – reduced rate : 6.00 %
- VAT – standard rate : 23.00 %
- VAT – standard rate : 23.00 %
- VAT – reduced rate : 6.00 % 23% applies to books, newspapers and periodicals containing mainly publicity, private advertisements, obscene or pornographic material
- VAT – margin scheme : %
- VAT – standard rate : 23.00 %
- VAT – reduced rate : 6.00 % The reduced rate applies only on works of art
- VAT – standard rate : 23.00 %
- VAT – standard rate : 23.00 %
- VAT – standard rate : 23.00 %
- VAT – exempted : % Borrowing of books and other publications, musical recordings, discs, magnetic tapes and other cultural supports and, in general, supplies of services and transfers of goods closely connected to them, where carried out by non-profit making bodies; supplies of services made to the respective promoters by actors, orchestra heads, musicians and other artists, whether acting individually or in companies, for the execution of theatre, cinema or dance shows, musicals, music-hall and circus production and others, for making films and to edit records and other sound or image.
- VAT – reduced rate : 13.00 %
- VAT – exempted : %
- VAT – standard rate : 23.00 % Admission to obscene or pornographic shows
- VAT – standard rate : 23.00 %
- VAT – standard rate : 23.00 %
- VAT – exempted : % Supplied by non-profit organisations
- VAT – margin scheme : %
- VAT – standard rate : 23.00 %
- VAT – reduced rate : 6.00 %
- VAT – reduced rate : 6.00 %
- VAT – standard rate : 23.00 %
- VAT – standard rate : 23.00 %
- VAT – reduced rate : 6.00 % Supplies within the framework of legal aid or self-appointment of a lawyer; automatic designation; supplies relating to labour law
- VAT – standard rate : 23.00 %
AGRICULTURE, FORESTRY AND FISHING
- Agricultural Inputs – Fertilisers
- Agricultural Inputs – Pesticides and plant protection materials
- Agricultural inputs
- Cut flowers and plants for decorative use
MANUFACTURING
- Children’s car seats (as listed in annex III)
MANUFACTURING : Manufacture of food products
- Foodstuffs (as listed in annex III)
- Cut flowers and plants for food production
MANUFACTURING : Manufacture of beverages
- Alcoholic beverages – Beers
- Alcoholic beverages – Spirits
- Alcoholic beverages – Wines
- Non alcoholic beverages – fruit juice (specific rates for certain products)
- Non alcoholic beverages – lemonade (specific rates for certain products)
- Non alcoholic beverages – mineral water (specific rates for certain products)
MANUFACTURING : Manufacture of tobacco products
- Tobacco
MANUFACTURING : Manufacture of wearing apparel
- clothing – Children
- Footwear – Children
- Footwear – Adult
- Furs
- children nappies
- clothing – Adults
”
MANUFACTURING : Manufacture of refined petroleum products
- Petroleum products – Diesel fuel
- Petroleum products – Heating oil
- Petroleum products – LPG
- Petroleum products – Lubricants
- Petroleum products – Petrol (unleaded)
MANUFACTURING : Manufacture of basic pharmaceutical products and pharmaceutical preparations
- Pharmaceutical products (as listed in annex III)
MANUFACTURING : Manufacture of computer, electronic and optical products
- Smartphones and computers
- Hi-Fi – Video hardware
MANUFACTURING : Manufacture of electrical equipment
- Household electrical appliances
MANUFACTURING : Manufacture of furniture
- Furniture
ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY
- Energy products – District heating
- Energy products – Electricity
- Energy products – Firewood
- Energy products – Natural gas
- Energy products – Timber for industrial use
WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION ACTIVITIES
- Water supplies (as listed in annex III)
- Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in Article 13 of the Directive 2006/112/EC (as listed in annex III)
- Treatment of waste and waste water
WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES
- Motor vehicles
TRANSPORTATION AND STORAGE
- Domestic transport of passengers – by air
- Domestic transport of passengers – by inland waterway
- Domestic transport of passengers – by rail
- Domestic transport of passengers – by road
- Domestic transport of passengers – by sea
- International transport of passengers – by air
- International transport of passengers – by inland waterway
- International transport of passengers – by rail
- International transport of passengers – by road
- International transport of passengers – by sea
ACCOMMODATION AND FOOD SERVICE ACTIVITIES
- Consumption on board ships, aircraft or trains – goods
- Bars and cafés
- Restaurant and catering services (as listed in annex III)
- Take Away
- Hotel accommodation (as listed in annex III)
- Bars and cafés – night clubs
- Consumption on board ships, aircraft or trains – services
- Bars and cafés – alcoholic beverages
INFORMATION AND COMMUNICATION
- Newspapers (as listed in annex III)
- Periodicals (as listed in annex III)
- Phone/ fax/ telex/etc.
FINANCIAL AND INSURANCE ACTIVITIES
- Arrangements for the taxation of gold – coins (currency)
- Arrangements for the taxation of gold – Iingots and bars
REAL ESTATE ACTIVITIES
- Building land
- Construction work on new buildings
- Supplies of new buildings
- Renovation and repairing of private dwellings (excluding materials which form a significant part of the value of the supply) (as listed in annex III)
PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
- Minor repairing (including mending and alteration of Bicycles, Shoes and leather goods, Clothing and household linen) (as listed in annex III)
HUMAN HEALTH AND SOCIAL WORK ACTIVITIES
- Medical equipment for disabled persons (as listed in annex III)
- Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of Article 132(1) of the Directive 2006/112/EC (as listed in annex III)
- Social housing (as listed in annex III)
- Supplies by undertakers and cremation services (as listed in annex III)
- Social services in so far as those transactions are not exempt pursuant to Articles 132, 135 and 136 of the Directive 2006/112/EC (as listed in annex III)
- Domestic care services (e.g. home help and care of the young, elderly, sick or disabled) (as listed in annex III)
ARTS, ENTERTAINMENT AND RECREATION
- Supplies by creators and occasional sales (Article 103(2) of the Directive 2006/112/EC)
- E-books
- Taxation of works of art, collector’s items and antiques – Rate on importation (Article 103 of the Directive 2006/112/EC)
- Jewels
- Books on other physical means of support (as listed in annex III)
- Books (as listed in annex III)
- Taxation of works of art, collector’s items and antiques
- Admission to amusement parks (as listed in annex III)
- Pay TV/ cable TV (as listed in annex III)
- Writers, composers etc. (as listed in annex III)
- Admission to cultural services (shows, cinema, theatre) (as listed in annex III)
- Admission to sporting events (as listed in annex III)
- Use of sporting facilities (as listed in annex III)
- Travel Agency
- TV licence (as listed in annex III)
- Music Instruments
OTHER SERVICE ACTIVITIES
- Hairdressing (as listed in annex III)
- Services supplied by lawyers
ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS; UNDIFFERENTIATED GOODS- AND SERVICES-PRODUCING ACTIVITIES
- Window cleaning and cleaning in private households (as listed in annex III)
Detailed VAT rates – sell goods or services in Austria
Detailed VAT rates – sell goods or services in Belgium
Detailed VAT rates – sell goods or services in Bulgaria
Detailed VAT rates – sell goods or services in Cyprus
Detailed VAT rates – sell goods or services in Czechia
Detailed VAT rates – sell goods or services in Germany
Detailed VAT rates – sell goods or services in Denmark
Detailed VAT rates – sell goods or services in Estonia
Detailed VAT rates – sell goods or services in Greece
Detailed VAT rates – sell goods or services in Spain
Detailed VAT rates – sell goods or services in Finland
Detailed VAT rates – sell goods or services in France
Detailed VAT rates – sell goods or services in Croatia
Detailed VAT rates – sell goods or services in Hungary
Detailed VAT rates – sell goods or services in Ireland
Detailed VAT rates – sell goods or services in Italy
Detailed VAT rates – sell goods or services in Lithuania
Detailed VAT rates – sell goods or services in Latvia
Detailed VAT rates – sell goods or services in Luxembourg
Detailed VAT rates – sell goods or services in Malta
Detailed VAT rates – sell goods or services in the Netherlands
Detailed VAT rates – sell goods or services in Poland
Detailed VAT rates – sell goods or services in Portugal
Detailed VAT rates – sell goods or services in Romania
Detailed VAT rates – sell goods or services in Sweden
Detailed VAT rates – sell goods or services in Slovenia
Detailed VAT rates – sell goods or services in Slovakia
Detailed VAT rates – sell goods or services in United Kingdom