Updated by Anabela Silvana, PKF & Associados, SROC, Lda
Key data (Portugal)
Information up to date as at 1 March 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
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Note: The threshold will increase to €15,000 for 2025 onwards. |
| Intra-EU acquisitions | €10,000 |
|
| B. VAT rates | Mainland Portugal | The Azores | Madeira |
| Standard rates | 23% | 16% | 22% |
| Reduced rates | 13%, 6% | 9%, 4% | 12%, 5% |
|
| C. VAT return filing periods |
| All businesses |
| Turnover at least €650,000 | Monthly |
|
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Web page updated on 24 Aug 2024 15:16