Do I charge VAT when selling to a business in Portugal from another EU country?

Q: Do I charge VAT when selling to a business in Portugal from another EU country?

Usually not, if your Portuguese customer has a VAT number valid in VIES. Goods sent to Portugal are an exempt intra-Community supply in your country and the customer accounts for VAT in Portugal on the intra-Community acquisition. Most B2B services are taxed in Portugal under the reverse charge, paid by the Portuguese customer. Validate the PT number first and keep the proof.

Selling to a Portuguese business from another EU country: VAT basics

Updated 28 Oct 2026 · Legal references to the Portuguese VAT Code and RITI (unofficial English translation)

Short answer

Usually not, if your Portuguese customer has a VAT number valid in VIES. Goods sent to Portugal are an exempt intra-Community supply in your country and the customer accounts for VAT in Portugal on the intra-Community acquisition. Most B2B services are taxed in Portugal under the reverse charge, paid by the Portuguese customer. Validate the PT number first and keep the proof.

Goods

When goods are transported from your Member State to Portugal for a VAT-registered Portuguese business, you invoice without VAT under your country's rules implementing Article 138 of the VAT Directive. The Portuguese customer accounts for VAT on the intra-Community acquisition in Portugal (RITI Article 1 and Article 23). Report the sale in your own recapitulative statement (EC Sales List).

Services (B2B)

Under the general rule, services to a business established in Portugal are taxable in Portugal (VAT Code Article 6(6)(a)). If you are not established in Portugal, the Portuguese customer is liable for the tax (Article 2(1)(g)): invoice without Portuguese VAT and include the mention «reverse charge». Exceptions apply, for example services connected with immovable property in Portugal, passenger transport, admission to events and short-term hire of means of transport.

Portuguese VAT rates

Mainland Portugal: 23% standard, 13% intermediate (List II) and 6% reduced (List I) — VAT Code Article 18 and the Lists. The Autonomous Regions of the Azores and Madeira set lower rates (Article 18(3)).

Before invoicing

Validate the customer's PT number in VIES — see how to check a Portuguese VAT number.
Prefer the qualified check and keep the consultation number or the PDF report with the invoice.
If the number is not valid, read why a Portuguese NIF may be invalid in VIES before deciding how to invoice.

Legal basis

General information, not legal or tax advice. If in doubt, ask your tax adviser.