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VAT Registration Guide

VAT Registration in Portugal

Everything you need to know about Portugal VAT — registration, filing requirements, and compliance for foreign businesses in 2026.

23%
Standard VAT Rate
3–5 weeks
Registration Time
Optional
Fiscal Rep (non-EU)
EUR
Currency

Portugal VAT Overview

Portugal administers VAT through the Autoridade Tributária e Aduaneira (AT). The standard rate is 23%, with reduced rates of 13%, 6%.

For non-EU companies the registration threshold is zero — register from your first taxable transaction. EU companies benefit from the €10,000 pan-EU OSS threshold for B2C cross-border sales.

Who Needs to Register?

Non-EU companies
Must register from the first taxable supply in Portugal. No threshold. Fiscal representative is not legally required but recommended.
EU companies — B2C distance sales
Can use EU One Stop Shop (OSS) up to €10,000 total EU B2C sales. After that, register locally or use OSS.
Amazon FBA sellers
If goods are stored in Portugal warehouses, local VAT registration is required immediately — no threshold.
SaaS & digital service providers
Selling B2C to Portugal customers requires accounting for local VAT via OSS or direct registration.

Fiscal Representation in Portugal

Fiscal rep strongly recommended for non-EU companies. Required for some third countries.

Filing Requirements

Filing Frequency
→Monthly (large taxpayers)
→Quarterly (standard)
Intrastat Thresholds
Arrivals€600,000
Dispatches€600,000
VAT Number Format
PT + 9 digits (e.g. PT123456789)

Key Rules in Portugal

•Madeira and Azores have different reduced VAT rates
•AT Portal digital submission required
•E-invoicing expansion for SMEs from 2025
•Portuguese NIF required before VAT registration
•Attractive for digital nomads — growing EU e-commerce market

Penalties for Non-Compliance

Late Filing
€165–€3,750
Late Payment
Interest + penalty surcharge

FAQ — Portugal VAT

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