Portugal Overhauls the Periodic VAT Return: New Fields for VAT Groups, Pre-Filled Data

Portugal Overhauls the Periodic VAT Return: New Fields for VAT Groups, Housing-Package Adjustments and Pre-Filled Data (Portaria 298/2026/1)

Summary

What changed. Portaria n.º 298/2026/1, of 16 July 2026, amends Portaria 221/2017 and republishes the models and filling instructions for the periodic VAT return, Annex R, and the field 40 and field 41 adjustment annexes. It splits and disaggregates several boxes (quadros 06, 06A–06D, 20) to enable automatic pre-filling of the taxable base and tax for certain operations, improving data quality and simplifying compliance. [info.porta…cas.gov.pt], [sol.iol.pt]
VAT groups and Housing Package. The return now carries a dedicated field to signal the election for the VAT group regime created by Lei n.º 62/2025 (effective for periods from 1 July 2026) and to indicate the dominant company’s NIF. It also operationalises the reduced-rate adjustments under the Pacote Habitação (Decreto-Lei n.º 97/2026), letting developers recover — or buyers settle — VAT once moderate-price housing conditions are confirmed. [sol.iol.pt], [globalvatc…liance.com]
Timing / staged entry. The portaria enters into force the day after publication, but most changes only take effect for tax periods beginning on or after 1 July 2027, giving businesses and accountants over a year to adapt. Two blocks apply earlier — from 1 July 2026 — namely the Housing-Package (verba 2.42 of List I) adjustments and the VAT-group option fields. [info.porta…cas.gov.pt], [sol.iol.pt]

Article

Portugal modernises its periodic VAT return: what Portaria 298/2026/1 means for taxpayers

Portugal has taken another step in the continuous refinement of its VAT reporting architecture. On 16 July 2026, the Secretary of State for Fiscal Affairs published Portaria n.º 298/2026/1 in Diário da República No. 136/2026, Série I, amending the long-standing Portaria n.º 221/2017 that approves the models of the periodic VAT return, Annex R and the field 40/41 adjustment annexes, together with their filling instructions. [info.porta…cas.gov.pt], [info.porta…cas.gov.pt], [diariodarepublica.pt]

Why the change. The preamble sets out three drivers: the permanent pursuit of clarity and rigour in taxpayer-reported data; the desire to enable automatic pre-filling of the taxable base and tax for certain operations (building on Portugal’s move to provisional/pre-filled returns); and the need to accommodate recent legislation — chiefly the VAT group regime introduced by Lei n.º 62/2025 and the adjustments provided for in Decreto-Lei n.º 97/2026. [info.porta…cas.gov.pt], [fintua.com]

What is actually being restructured. The portaria decomposes and expands several boxes of the return. In quadro 06, box 24 is removed and new boxes 27, 28 and 29 are added to split “other goods and services” by reduced, intermediate and standard rate. Quadro 06A gains box 108 (acquisition of electricity from self-consumers) and box 109 (“other”), plus a new Part E for margin-scheme operations. Brand-new boxes 06B, 06C and 06D develop operations by rate, capture active operations documented other than by invoice, and expand box 8 of quadro 06. Quadro 20 adds fields for a substitute certified accountant under the “just impediment” rules. Parallel changes flow through to Annex R and the field 40/41 adjustment annexes. [info.porta…cas.gov.pt]

VAT groups. The return now lets a group signal its election for the regime established by Lei n.º 62/2025 and identify the dominant company by NIF. Under that regime, companies with a financial link (the dominant entity holding directly or indirectly ≥75% of capital, carrying >50% of voting rights, for at least a year) may consolidate their individually computed VAT balances, improving cash-flow efficiency. Each member still files individually; the dominant company confirms and pays the group total. The regime applies to periods from 1 July 2026 and carries a minimum three-year commitment. [globalvatc…liance.com], [auxadi.com]

Housing Package adjustments. The reform operationalises the reduced-rate mechanism of the Pacote Habitação. A promoter who paid standard-rate VAT during construction can recover the difference once a property is sold within the legally defined moderate-price limits; conversely, if the final price exceeds those limits, it is the buyer who must remit the shortfall. New fields tie these regularisations to verba 2.42 of List I. [sol.iol.pt]

Timing matters. The portaria enters into force the day after publication, but the bulk of the changes only produce effects for tax periods beginning on or after 1 July 2027 — a generous runway for businesses, ERP teams and certified accountants. Two blocks are fast-tracked to 1 July 2026: the Housing-Package (verba 2.42) adjustments and the VAT-group option fields. [info.porta…cas.gov.pt], [sol.iol.pt]

Practical takeaway. For multinationals operating in Portugal, the immediate action items are (1) confirming whether a VAT-group election is advantageous and configuring the new group-signalling field, and (2) mapping the new rate-split and margin-scheme boxes into reporting systems well ahead of the July 2027 cut-over, since pre-filling depends on correctly classified e-invoice data. [fintua.com], [info.porta…cas.gov.pt]

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