08.08.21
New standard rate of 16% in the Azores
The standard VAT rate in Portugal (the Azores) has been reduced from 18% to 16%.
Tax Circular 30237 outlines the procedures to be followed further to this tax rate change. These include:
- Chargeability;
- Adjustments;
- The cash VAT regime;
- Intra-community acquisition of goods.
There have been no changes to the mainland Portuguese tax rates.
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