VAT RATES – Portugal

see also :
– VAT compliance in Portugal
– Intrastat compliance in Portugal
– Import without VAT in Portugal

AGRICULTURE, FORESTRY AND FISHING

Agricultural Inputs – Fertilisers
• VAT – reduced rate : 6.00 %
Agricultural Inputs – Pesticides and plant protection materials
• VAT – reduced rate : 6.00 %
Agricultural inputs
• 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.
Cut flowers and plants for decorative use
• VAT – reduced rate : 6.00 %

MANUFACTURING

Children’s car seats (as listed in annex III)
• VAT – reduced rate : 6.00 %

MANUFACTURING : Manufacture of food products

Foodstuffs (as listed in annex III)
• 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
Cut flowers and plants for food production
• VAT – reduced rate : 6.00 %

MANUFACTURING : Manufacture of beverages

Alcoholic beverages – Beers
• VAT – standard rate : 23.00 %
Alcoholic beverages – Spirits
• VAT – standard rate : 23.00 %
Alcoholic beverages – Wines
• VAT – reduced rate : 13.00 %
Non alcoholic beverages – fruit juice (specific rates for certain products)
• VAT – reduced rate : 6.00 %
Non alcoholic beverages – lemonade (specific rates for certain products)
• VAT – standard rate : 23.00 %
Non alcoholic beverages – mineral water (specific rates for certain products)
• VAT – reduced rate : 13.00 %

MANUFACTURING : Manufacture of tobacco products

Tobacco
• VAT – standard rate : 23.00 %

MANUFACTURING : Manufacture of wearing apparel

clothing – Children
• VAT – standard rate : 23.00 %
Footwear – Children
• VAT – standard rate : 23.00 %
Footwear – Adult
• VAT – standard rate : 23.00 %
Furs
• VAT – standard rate : 23.00 %
children nappies
• VAT – reduced rate : 6.00 %
“
clothing – Adults ”
• VAT – standard rate : 23.00 %

MANUFACTURING : Manufacture of refined petroleum products

Petroleum products – Diesel fuel
• 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
Petroleum products – Heating oil
• VAT – standard rate : 23.00 %
Petroleum products – LPG
• VAT – standard rate : 23.00 %
Petroleum products – Lubricants
• VAT – standard rate : 23.00 %
Petroleum products – Petrol (unleaded)
• VAT – standard rate : 23.00 %

MANUFACTURING : Manufacture of basic pharmaceutical products and pharmaceutical preparations

Pharmaceutical products (as listed in annex III)
• 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

MANUFACTURING : Manufacture of computer, electronic and optical products

Smartphones and computers
• VAT – standard rate : 23.00 %
Hi-Fi – Video hardware
• VAT – standard rate : 23.00 %

MANUFACTURING : Manufacture of electrical equipment

Household electrical appliances
• VAT – standard rate : 23.00 %

MANUFACTURING : Manufacture of furniture

Furniture
• VAT – standard rate : 23.00 %

ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY

Energy products – District heating
• VAT – standard rate : 23.00 %
Energy products – Electricity
• VAT – standard rate : 23.00 %
Energy products – Firewood
• VAT – reduced rate : 6.00 %
Energy products – Natural gas
• VAT – standard rate : 23.00 %
Energy products – Timber for industrial use
• VAT – standard rate : 23.00 %

WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION ACTIVITIES

Water supplies (as listed in annex III)
• VAT – reduced rate : 6.00 %
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)
• VAT – reduced rate : 6.00 %
• VAT – out of scope : %
Treatment of waste and waste water
• 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.

WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES

Motor vehicles
• VAT – standard rate : 23.00 %

TRANSPORTATION AND STORAGE

Domestic transport of passengers – by air
• VAT – reduced rate : 6.00 %
Domestic transport of passengers – by inland waterway
• VAT – reduced rate : 6.00 %
Domestic transport of passengers – by rail
• VAT – reduced rate : 6.00 %
Domestic transport of passengers – by road
• VAT – reduced rate : 6.00 %
Domestic transport of passengers – by sea
• VAT – reduced rate : 6.00 %
International transport of passengers – by air
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
International transport of passengers – by inland waterway
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
International transport of passengers – by rail
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
International transport of passengers – by road
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
International transport of passengers – by sea
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %

ACCOMMODATION AND FOOD SERVICE ACTIVITIES

Consumption on board ships, aircraft or trains – goods
• VAT – reduced rate : 13.00 %
• VAT – reduced rate : 6.00 %
• VAT – standard rate : 23.00 %
Bars and cafés
• 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.
Restaurant and catering services (as listed in annex III)
• VAT – standard rate : 23.00 %
• VAT – reduced rate : 13.00 % Except alcoholic drinks, soft drinks, juices, nectars and bottled water
Take Away
• VAT – reduced rate : 13.00 %
Hotel accommodation (as listed in annex III)
• VAT – reduced rate : 6.00 %
Bars and cafés – night clubs
• VAT – standard rate : 23.00 %
Consumption on board ships, aircraft or trains – services
• VAT – reduced rate : 13.00 %
• VAT – standard rate : 23.00 %
Bars and cafés – alcoholic beverages
• VAT – standard rate : 23.00 %

INFORMATION AND COMMUNICATION

Newspapers (as listed in annex III)
• VAT – reduced rate : 6.00 %
• VAT – standard rate : 23.00 %
Periodicals (as listed in annex III)
• VAT – reduced rate : 6.00 %
• VAT – standard rate : 23.00 %
Phone/ fax/ telex/etc.
• VAT – standard rate : 23.00 %

FINANCIAL AND INSURANCE ACTIVITIES

Arrangements for the taxation of gold – coins (currency)
• VAT – exempted : %
• VAT – standard rate : 23.00 %
Arrangements for the taxation of gold – Iingots and bars
• VAT – exempted : %
• VAT – standard rate : 23.00 %

REAL ESTATE ACTIVITIES

Building land
• VAT – exempted : %
Construction work on new buildings
• VAT – reduced rate : 6.00 %
Supplies of new buildings
• 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.
Renovation and repairing of private dwellings (excluding materials which form a significant part of the value of the supply) (as listed in annex III)
• VAT – reduced rate : 6.00 %

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)
• VAT – reduced rate : 6.00 %
• VAT – standard rate : 23.00 %

HUMAN HEALTH AND SOCIAL WORK ACTIVITIES

• 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.
Medical equipment for disabled persons (as listed in annex III)
• VAT – exempted : %
• VAT – reduced rate : 6.00 %
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)
• VAT – exempted : %
• VAT – reduced rate : 6.00 %
Social housing (as listed in annex III)
• 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.
Supplies by undertakers and cremation services (as listed in annex III)
• VAT – exempted : %
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)
• VAT – reduced rate : 6.00 %
• VAT – standard rate : 23.00 %
Domestic care services (e.g. home help and care of the young, elderly, sick or disabled) (as listed in annex III)
• 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

ARTS, ENTERTAINMENT AND RECREATION

Supplies by creators and occasional sales (Article 103(2) of the Directive 2006/112/EC)
• VAT – reduced rate : 6.00 %
E-books
• VAT – standard rate : 23.00 %
Taxation of works of art, collector’s items and antiques – Rate on importation (Article 103 of the Directive 2006/112/EC)
• VAT – reduced rate : 6.00 %
• VAT – standard rate : 23.00 %
Jewels
• VAT – standard rate : 23.00 %
Books on other physical means of support (as listed in annex III)
• VAT – reduced rate : 6.00 %
• VAT – standard rate : 23.00 %
Books (as listed in annex III)
• 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
Taxation of works of art, collector’s items and antiques
• VAT – margin scheme : %
• VAT – standard rate : 23.00 %
• VAT – reduced rate : 6.00 % The reduced rate applies only on works of art
Admission to amusement parks (as listed in annex III)
• VAT – standard rate : 23.00 %
Pay TV/ cable TV (as listed in annex III)
• VAT – standard rate : 23.00 %
Writers, composers etc. (as listed in annex III)
• 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.
Admission to cultural services (shows, cinema, theatre) (as listed in annex III)
• VAT – reduced rate : 13.00 %
• VAT – exempted : %
• VAT – standard rate : 23.00 % Admission to obscene or pornographic shows
Admission to sporting events (as listed in annex III)
• VAT – standard rate : 23.00 %
Use of sporting facilities (as listed in annex III)
• VAT – standard rate : 23.00 %
• VAT – exempted : % Supplied by non-profit organisations
Travel Agency
• VAT – margin scheme : %
• VAT – standard rate : 23.00 %
TV licence (as listed in annex III)
• VAT – reduced rate : 6.00 %
Music Instruments
• VAT – reduced rate : 6.00 %

OTHER SERVICE ACTIVITIES

Hairdressing (as listed in annex III)
• VAT – standard rate : 23.00 %
Services supplied by lawyers
• 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

ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS; UNDIFFERENTIATED GOODS- AND SERVICES-PRODUCING ACTIVITIES

Window cleaning and cleaning in private households (as listed in annex III)
• VAT – standard rate : 23.00 %

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