Latest news and stories about vat in legal in Portugal for expats and residents.
A comprehensive guide to the tax and reporting obligations for companies and families in July, including deadlines for SAF-T communication, IES, and pharmaceutical contributions.
From 1 January 2026 the amendment to the VAT periodicity regime shifts the onus from the Tax and Customs Authority to the taxpayer: rather than receiving an official reclassification, taxpayers must now submit a formal declaration to request a change of periodicity. The declaration should identify the taxpayer (tax identification number and contact details), state the current and requested VAT periodicity classification, give the intended effective date and the legal or factual reasons for the change (for example a change in turnover, accounting regime or business structure), and attach any supporting documents required by the Authority.
In practice the declaration is normally submitted electronically via the Authority’s online portal and must be signed with the appropriate digital signature or authentication method. Before filing, reconcile turnover figures and previous VAT returns so the requested periodicity is consistent with statutory thresholds; indicate whether the change is temporary or permanent; and keep a copy of the submission receipt. Late, incomplete or absent declarations can lead to the Authority maintaining the previous classification, administrative penalties or cash‑flow disruption from an unexpected reporting frequency. For most taxpayers — and especially for expats or businesses undergoing structural change — it is advisable to consult an accountant or tax adviser to check eligibility, prepare supporting evidence and confirm the correct form fields and deadlines on the Authority’s website.
EContas outlines the key tax and reporting obligations due in January so businesses and households stay compliant with the Tax and Customs Authority (AT) and Social Security (SS). Important January items include the Day 9 electronic communications for IRS (personal income tax), IRC (corporation tax) and VAT, SAF‑T invoicing requirements, VAT returns and payments, and related Social Security filings — all with strict deadlines and penalties for late or incorrect submissions. Use the EContas checklist to prioritise filings, confirm filing channels (electronic transmission), and avoid sanctions.
MFA Legal & Tech has integrated Rita Simão Luis as counsel. With her arrival, the boutique formalises the creation of a practice area dedicated to Indirect Taxes, focusing on VAT, Customs Law, and Special Contributions, which will be coordinated by the new hire alongside Bárbara Miragaia. The creation of the Indirect Taxes area...
The logic is simple. When purchasing ingredients, invoices are requested and recorded to deduct VAT and claim expenses. At the time of sale to the customer, the tax document is not issued. The result? Inflated costs for residual declared sales, creating artificial losses that contaminate any serious analysis of the sector's financial health.
The tax administration aims to tighten oversight of digital platforms due to suspicions of fake invoicing used to reduce VAT payments, according to a government report. The report on combating tax and customs fraud for 2025, prepared by the office of Secretary of State for Tax Affairs Cláudia Reis Duarte, identifies the sector as high-risk. Investigations by the Tax and Customs Authority (AT) revealed complex schemes involving long chains of entities designed to evade VAT and corporate income tax. The AT plans to develop new risk indicators for early detection and conduct nationwide field operations to address these irregularities, which have also been identified in sectors ranging from logistics and construction to wholesale trade.
From 1 July, purchases from outside the EU under €150 will be subject to a €3 fee per category plus VAT. The measure aims to combat unfair competition and increase product safety.
An unprecedented arbitration ruling has annulled an additional tax assessment by the tax authority, which, following an inspection, applied a 23% VAT rate to an urban renovation project despite having initially informed the company that it was eligible for the 6% rate.
Donations raised within the scope of a public petition are not subject to VAT, provided there is no associated consideration and they do not fall under an economic activity of the beneficiary. This position is stated in a binding information issued by the Tax and Customs Authority (AT) on March 31, 2026, and published on the Finance portal this Monday.
Every month, companies and families must fulfil a set of tax and reporting obligations to the Tax and Customs Authority (AT) and Social Security. EContas prepares a monthly summary so you do not get lost among the numerous responsibilities. The deadlines are as follows: April 8th SAF-T...
