Portuguese VAT portal: an overview
The VAT services of the Portal das Finanças that matter most to businesses dealing with Portugal. The portal itself is in Portuguese.
Access requires a Portuguese tax number (NIF) and password, the Chave Móvel Digital or a Portuguese citizen card. Businesses established outside the EU that register for VAT in Portugal normally act through a tax representative. Overview prepared by iva.pt from the Portal das Finanças in October 2026 — menus may change. The full guide in Portuguese covers every service.
Periodic VAT return (declaração periódica)
The monthly or quarterly return in which a VAT-registered business in Portugal accounts for VAT. Deadlines: 20th day of the second month after the period (VAT Code Article 41).
Recapitulative statement (declaração recapitulativa)
The Portuguese EC Sales List: one line per EU customer with country prefix, VAT number, amount and type (1 goods, 4 triangular, 5 services). See the deadlines guide.
VAT refunds for businesses established outside the EU
Refund claims to Portugal by businesses established outside the European Union. EU businesses claim Portuguese VAT through the portal of their own Member State (Directive 2008/9/EC).
One-stop shop (OSS)
Registration and quarterly returns for distance sales of goods and services to consumers in other Member States, for businesses identified in Portugal.
SME cross-border exemption (SME-SS)
Prior notification and quarterly reporting for small businesses using the VAT exemption in other Member States.
e-Fatura
Reporting and consultation of invoices issued and received. Portuguese businesses report their invoices to the Tax and Customs Authority (AT).
Binding information (informações vinculativas)
A written ruling from the AT on a specific situation, binding on the administration.
e-balcão
Written questions and requests to the AT, available after logging in to the Portal das Finanças.
Every customer VAT number declared in the recapitulative statement must be valid in VIES. Check VAT numbers
The law behind the services
Read the Portuguese VAT Code and the VAT Regime for Intra-Community Transactions in English, article by article.