Portugalis one of the 27 Member States of the European Union.

Basic VAcTs

Latest update 01.06.2024
Country ISO Code PT
EU Member State Yes
Local name Imposto sobre o valor acrescentado (IVA)
VAT number format PT 123456789
VAT Rates  
Standard VAT Rate 23%
Reduced VAT Rate 13%
Special Reduced VAT Rate


VAT Compliance  
Standard VAT Return filing period Monthly or (calendar) quarter
Standard VAT Return filing deadline 20th day of the second month following the filing period

VAT Representation required for non-resident

Yes, mandatory for non-EU businesses
Record retention period 10 years
Electronic invoicing Not mandatory for B2B transactions
Click HERE for more info
Real-time reporting Yes *
Special Rules  
General domestic reverse charge for domestic
supplies of goods by non-resident businesses?
Yes, under conditions
Other domestic reverse charge mechanisms? Yes, e.g. (sub-)contracting work, supplies of
specific goods (e.g. scrap, waste materials),
supply of CO2-certificates
Postponed Accounting on Import Yes, under conditions
VAT Grouping possible? No
VAT Refunds for non-EU businesses? Reciprocity is applied on a case-by-case basis
Link to VAT Law HERE
Remarks * Monthly submission of SAF-T file

Below is an overview of the latest VAT news for this country.

Note: The above information is taken from various sources and is for information purposes only and is not intended to be advice. Although the author went to great lengths to make sure the information is accurate and useful, users should not act on the basis of any matter used or presented without considering appropriate professional advice.

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