Updated by Anabela Silvana, PKF & Associados, SROC, Lda
Key data (Portugal)
Information up to date as at 1 September 2024.
| A. VAT registration and deregistration thresholds |
| VAT registration | €0 |
| Distance selling of goods and BTE services, for EU established businesses only | €10,000 |
| Exemption threshold for self-employed | €14,500 (increasing to €15,000 for 2025 onwards) |
| Intra-EU acquisitions | €10,000 |
|
| B. VAT rates |
| Mainland Portugal |
| Standard rate | 23% |
| Reduced rates | 13%, 6% |
|
| The Azores |
| Standard rate | 16% |
| Reduced rates | 9%, 4% |
|
| Madeira |
| Standard rate | 22% |
| Reduced rates | 12%, 5% |
|
| C. VAT return filing periods |
| Businesses with turnover |
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Web page updated on 17 Mar 2025 16:35