07.06.22
Extension of certain VAT rates
Portugal’s 2022 budget has been approved in Parliament.
Amongst measures such as transposing certain VAT Directives for EU purposes and amending VAT compliance-related deadlines:
- The reduced rate of 6% (5% in Madeira and 4% in the Azores) has been extended for:
- Certain dairy-free products;
- Repair services for domestic appliances;
- Delivery and installation of certain solar panels.
This extension is due to expire on 30 June 2025.
Browse Portugal updates
Small Medium Enterprise (SME) B2G e-invoicing – further delay
- Informations sur le mandat fiscal
Business to Government (B2G) small medium enterprise (SME) e-invoicing postponement (again)
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VAT exemption for specific food product imports and transfers and food products
- Informations sur le taux de TVA/G(S)ST
Broadening of goods subject to reduced rate
- Informations sur le taux de TVA/G(S)ST
Guidance relating to single-use packaging tax
- Autres taxes applicables
Revisions to Portuguese tax code
- Mises à jour des pays
Mandatory inclusion of the ATCUD code on invoices (miscellaneous)
- Mises à jour des pays
Reduction of VAT on purchase of bicycles
- Informations sur le taux de TVA/G(S)ST
Option to use PDF as e-invoices further extended & other relevant tax changes
- Mises à jour des pays
VAT exemption codes updated
- Mises à jour des pays
Reduction in VAT for gas and electricity
- Informations sur le taux de TVA/G(S)ST
B2G e-invoicing delay for small / medium enterprises
- Informations sur le mandat fiscal
SAF-T obligation extended to non-established businesses
- Mises à jour des pays
Extension of certain VAT rates
- Informations sur le taux de TVA/G(S)ST
Requirement to accept the PDF as an e-invoice
- Mises à jour des pays
Requirement for e-signatures on PDF invoices
- Mises à jour des pays
Confirmation ATCUD code remains optional & option to use PDF invoices as an e-invoice is extended to 30 June 2022
- Informations sur le mandat fiscal
Option to use PDF e-invoices extended to 31 December 2021
- Mises à jour des pays
New standard rate of 16% in the Azores
- Informations sur le taux de TVA/G(S)ST
Non-resident billing software certification from 1 July 2021
- Mises à jour des pays