VAT returns for domestic taxpayers based on invoice submissions As part of its Tax Simplification Agenda, the Portuguese government has introduced the pre-filled VAT return mechanism (‘declaração periódica automática’), effective 1 July 2025, under Ordinance No. 242/2025/1. This initiative, implemented via Article 29-A of the
Phased increase of annual VAT registration threshold for certain taxpayers The Portuguese tax authorities, Autoridade Tributária e Aduaneira, has confirmed a new phased increase in the VAT registration threshold for the following businesses: Not exporting or importing goods; Not obliged to complete statutory accounts; or
Increase in Intrastat Arrivals threshold from 1 January 2025 Portugal has increased its Intrastat Arrival reporting thresholds for 2025 as follows Arrivals: increased to €650,000 per annum from €600,000 Dispatches: unchanged at €600,000 per annum Read more in our Portugal VAT guide. Paper or electronic submissions
Increase in Intrastat reporting threshold from 1 January 2025 Portugal has raised its Intrastat reporting thresholds for 2024 as follows Arrivals: increased to €650,000 per annum from €600,000 Dispatches: is unchanged €600,000 per annum Read more in our Portugal VAT guide. Check EU intrastat thresholds
VAT compliance and reporting rules in Portugal 2025 Below is summary of the major rules provided under Portuguese VAT rules (Mervärdesskattelagen 1994, VAT Act; Regulations and guidelines from the Ministry of Finance), plus adoption of EU VAT Directive provisions. Check our country VAT guides for
PDF Qualified Electronic Signatures (QES) delay till Jan 2026 There has been a new 1-year delay to QES, which was scheduled for 1 January 2025, announced in the recent 2025 budget. Portuguese businesses may continue to use PDF invoices as ‘electronic invoices’ until 31 December
Oct 2024: further 1-year delay on the SAF-T Accounting to 2026 (first report due 2027) Portugal has delayed again for 1-year the implementation of annual SAF-T Accounting reporting in the recent 2025 budget. The new first period of reporting will be 2027 (instead of 2026).
Portugal to joins 19 other EU member states with VAT group simplification option January 2025 Portugal is to introduce the option for related taxpayers to join under a single VAT number for reporting and exempt intra-group invoicing – ‘VAT group’. The measure was proposed on
2024 Budget renews electricity supplies VAT cut until Dec 2024 The Portuguese government’s 2024 budget proposes extending for a further twelve months the reduction in VAT on electricity supplies. The rate is currently 6% since being cut from 13% in October 2023. Sept 2023: 9%
Basic foods VAT cut from 7% to zero extended by three months till end of the year The Portuguese government has extended the temporary cut in VAT on basic foods for a further three months until 31st December 2023. This covers a list of 46
