03.15.23
Broadening of goods subject to reduced rate
In Portugal, the following goods and services will now be subject to the reduced rate of 6%:
- Canned fish and molluscs when the content of fish is at least 50%
- Vegetal butter, drinks, and yogurts
- The sale or repair service of bicycles. The sale of spare parts of bicycles, however, will be subject to the standard VAT rate (23%)
- Access to direct broadcasting of concerts, theatres, amusement parks, museums, cinemas and similar events
- Sale and installation of specific heaters and boilers that work with biomass
- Pellets and briquets made from biomass.
Portugal is a compliant territory for Tungsten Network and we support all valid VAT rates in the country.
Browse Portugal updates
Small Medium Enterprise (SME) B2G e-invoicing – further delay
- Informationen zu Mandaten
Business to Government (B2G) small medium enterprise (SME) e-invoicing postponement (again)
- Informationen zu Mandaten
VAT exemption for specific food product imports and transfers and food products
- Informationen zu Mehrwertsteuer-/G(S)ST-Sätzen
Broadening of goods subject to reduced rate
- Informationen zu Mehrwertsteuer-/G(S)ST-Sätzen
Guidance relating to single-use packaging tax
- Weitere geltende Steuern
Revisions to Portuguese tax code
- Länder-Updates
Reduction of VAT on purchase of bicycles
- Informationen zu Mehrwertsteuer-/G(S)ST-Sätzen
VAT exemption codes updated
- Länder-Updates
Reduction in VAT for gas and electricity
- Informationen zu Mehrwertsteuer-/G(S)ST-Sätzen
B2G e-invoicing delay for small / medium enterprises
- Informationen zu Mandaten
SAF-T obligation extended to non-established businesses
- Länder-Updates
Extension of certain VAT rates
- Informationen zu Mehrwertsteuer-/G(S)ST-Sätzen
Requirement to accept the PDF as an e-invoice
- Länder-Updates
Requirement for e-signatures on PDF invoices
- Länder-Updates
New standard rate of 16% in the Azores
- Informationen zu Mehrwertsteuer-/G(S)ST-Sätzen