July 2027 extension of pre-filled VAT returns for domestic taxpayers based on invoice submissions
Portugal is expanding its pre-filled VAT return programme with a major redesign of the periodic VAT return. New return fields, additional VAT rate breakdowns and enhanced transaction classifications are intended to improve the accuracy of tax authority-generated VAT returns from July 2027.
This reforms build on Portugal’s automatic VAT return initiative, launched in July 2025 based on Portugal SAF-T submissions.
More data to improve pre-filled VAT returns
Under Portaria No. 298/2026/1, published on 16 July 2026, Portugal has substantially restructured its VAT return to capture more granular transaction information. The objective is straightforward: better quality source data enables the Portuguese Tax Authority to produce more accurate pre-filled VAT returns whilst reducing taxpayer corrections.
The changes include:
- splitting several VAT return boxes by reduced, intermediate and standard VAT rates
- new reporting fields for margin scheme transactions
- dedicated reporting for electricity acquired from self-consumers
- expanded reporting of transactions documented without invoices
- new administrative fields for substitute certified accountants
- corresponding amendments to Annex R and VAT adjustment schedules.
Supporting Portugal’s new VAT Group regime
The revised return also accommodates Portugal’s new VAT Group regime, effective from 1 July 2026.
New fields allow businesses to indicate that they have elected into the regime and identify the dominant company responsible for the consolidated VAT position. Portugal’s tax authority will generate a pre-filled VAT Group return using data submitted by all group members, with the dominant entity responsible for reviewing, confirming and submitting the consolidated return.
How VATCalc can help on pre-filled VAT returns
Although the regulation entered into force on 17 July 2026, most of the redesigned VAT return only becomes mandatory for VAT periods beginning on or after 1 July 2027.
The extended implementation period gives ERP providers, tax technology vendors and finance teams time to update VAT mappings and reporting logic before the new return becomes mandatory. At VATCalc, our platform includes automated reconciliations to pre-filled VAT returns, ensuring original data and e-invoicing submissions agree in full to returns.
Read more in our Portugal VAT guide.
