VAT Compliance - Portugal
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VAT rates
The following VAT rates are currently used in Portugal:
Services
The services we provide in this country
Contact usVAT service
Who is required to register as a VAT payer?
VAT declarations
Local regulations
- preparing invoices with the disclosure details outlined in the Portuguese VAT Code (ATCUD)
- electronic invoices with proper signature, authenticity, and agreement by the recipient
- maintenance of accounts and records, which must be held for at least 8 years
- correct invoicing of customers for goods or services in accordance with the Portuguese time of supply VAT rules
- processing of credit notes and other corrections
- use of approved foreign currency rates
A company may opt for:
- monthly declarations – to be submitted by the 10th day of the second month following the closing of the reporting period, or
- quarterly declarations – to be submitted by the 15th day of the second month following the closing of the reporting period (in this case, a given quarter)
Additionally, obligatory annual declarations are to be submitted by the 15th of July of the following year.
Other information
Businesses outside of EU
Refunds are granted under the EU 13th Directive and the terms of Decree-Law no. 186/2009 of August 12 for firms based outside the EU. Portugal follows the reciprocity principle, which means that the claimant’s home nation must likewise give VAT refunds to Portuguese enterprises.
A tax representative with a Portuguese address must be designated and given the authority to fulfill all duties deriving from the refund request. The representative submits the request to the VAT Refund Services in writing or electronically. Filing a certificate from the state in which it is based confirms that it is subject to a general sales tax and confirmation from that state on the reciprocity of treatment for taxable persons based in Portugal. If the two nations have a reciprocity agreement, this certificate cannot be presented.
Area of operation
We provide VAT compliance services on a global scale
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Do you sell your products online?
Are you starting selling on Amazon or eBay?
Did your company exceed sales thresholds in cross-border selling and you are obliged to register for VAT in the recipient countries?
