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Portuguese VAT guides
Direct answers for businesses that sell to, or buy from, companies in Portugal — with links to the articles of the Portuguese VAT Code and the RITI in English.
How to check a Portuguese VAT number
Format of Portuguese VAT numbers (PT + NIF), the check digit, and how to confirm in VIES that a Portuguese business is registered for intra-Community trade.
Why a Portuguese NIF is shown as invalid in VIES
Many Portuguese businesses have a valid tax number (NIF) but are not registered in VIES. What it means and what to do before invoicing them.
Selling to a Portuguese business from another EU country: VAT basics
Who pays Portuguese VAT when you sell goods or B2B services to a business in Portugal, Portuguese VAT rates, and what to check before invoicing.
Invoice requirements for intra-Community sales from Portugal
What a Portuguese supplier's invoice must show for an exempt intra-Community supply or a reverse-charged B2B service, and the deadline to issue it.
Recapitulative statement (EC Sales List) in Portugal: deadlines
Who files the Portuguese recapitulative statement (declaração recapitulativa), what it includes, and the monthly and quarterly deadlines including the EUR 50,000 threshold.
VIES consultation number: what it is and why to keep it
The consultation number issued by the European Commission for a qualified VIES check, how to obtain it and why it is the best evidence that you validated a customer.