The Value Added Tax (VAT) Code was implemented in Portugal in 1984 and the country adopted the provisions of the EU Directive 2006/112/EC three years later. The related rules are based on two main sources: the Código do Imposto sobre o Valor Acrescentado (CIVA) and the Regime do IVA nas Transações Intracomunitárias (Intra-Community VAT Regime).
The Tax and Customs Authority is responsible for the supervision of taxes and duties in Portugal.
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Latest Posts in "Portugal"
- Extension of Reverse-Charge Mechanism for Construction Services to All Taxable Persons in Portugal
- Partial VAT Refund for Individuals on Construction of Primary Residence up to EUR 660,982
- Reduced VAT Rate for Residential Construction and Rehabilitation: Conditions and Timeline Until 2032
- Portugal VAT Return Rules 2026: New Company Responsibilities and Turnover Thresholds Explained
- Portugal 2026: New VAT Declaration Rules Require Businesses to Self-Determine Filing Frequency
