- Since January 1, 2026, Portuguese VAT declaration frequency rules have changed: companies must now determine their own VAT regime (monthly or quarterly).
- The tax administration no longer automatically updates or notifies companies of their VAT regime.
- Companies must formalize any changes via a modification declaration submitted in January 2026.
- Inaction can lead to compliance risks; doing nothing is no longer considered compliant.
- The 2026 VAT regime depends on 2025 turnover: ≥ €650,000 requires monthly declarations; < €650,000 allows quarterly (or optional monthly) declarations.
Source: asd-int.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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