VAT Atlas · entry № 22 · current as of April 2026
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Portuguese Republic
Portugal
Member of EU · Euro · code PTStandard VAT rate, reduced categories, registration thresholds, and e-invoicing rules for Portugal.
Standard rate
23%
Reduced (intermediate) 13% restaurants, agricultural supplies, wine
Reduced 6% food, water, books, pharmaceuticals, transport, hotels
Zero-rated 0% exports, intra-EU supplies
Threshold 14 500 EUR
Filing Monthly or quarterly
§ Invoicing rules what you need to know
Tax authority Autoridade Tributária e Aduaneira (AT)
Invoice language Portuguese
Reverse charge Reverse charge applies to intra-EU B2B services, construction subcontracting, and supplies of scrap metal and waste.
Digital services B2C digital services to Portuguese consumers are taxed at 23%. SAF-T reporting is mandatory for all businesses. Non-EU suppliers must use the OSS scheme.
Penalties Late VAT filing incurs fines from €150 to €3,750. Late payment triggers interest at 4% per annum plus compensatory interest.
Invoice requirements
- Sequential invoice numbering required
- Both parties’ NIF (tax numbers) must be shown
- All invoicing software must be certified by AT and produce SAF-T files
- Invoice must include unique document hash (ATCUD) for traceability
- Invoices must be stored for 12 years
E-invoicing status
Partially mandatory e-invoicing.
SAF-T reporting mandatory. B2G e-invoicing mandatory. B2B voluntary.
Frequently Asked Questions
What is the standard VAT rate in Portugal?
The standard VAT rate in Portugal is 23%.
What are the reduced VAT rates in Portugal?
13% (Reduced (intermediate)): applies to restaurants, agricultural supplies, wine. 6% (Reduced): applies to food, water, books, pharmaceuticals, transport, hotels.
Is e-invoicing mandatory in Portugal?
SAF-T reporting mandatory. B2G e-invoicing mandatory. B2B voluntary.
What is the VAT registration threshold in Portugal?
The VAT registration threshold in Portugal is 14 500 EUR.
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