Standard VAT rate


Country code


Reduced VAT rates

13%, 6%

Super reduced rate


VAT returns

Monthly or Quarterly

VAT number format

PT 123 456 789

Latest news from Portugal

Portugal – Import VAT reverse charge effective 1 March 2018

From 1 March 2018, Portugal will extend its current reverse charge mechanism on imports to include all goods imported into the country. Previously this was restricted to certain goods mentioned in the Portuguese VAT legislation. This will allow any VAT registered businesses to apply to the Portuguese tax authorities for authorisation to use this reverse… Read More

Portugal introduce VAT changes from 1 January 2017

The Portuguese parliament recently approved the 2017 Budget which included a number of VAT changes. These changes included: The introduction of a VAT deferment (via reverse charge) on import VAT for a range of goods from September 2017. From 1 January 2017 the VAT rate on some basic foodstuffs will be reduced to 13%. A… Read More

Portugal lowers VAT on restaurant services

As of 1 July 2016 the VAT rate on restaurant services will be lowered from the standard rate of 23% to the reduced rate of 13%.