VAT returns in Portugal 2026
If you have an active Portuguese IVA number, correct VAT declarations abroad are based on the declaração periodica, e-Fatura and SAF-T reconciliation and EU transaction control.
This guide covers deadlines, specific declaration fields, Annex R, nil returns, corrections, and IVA payments. If you don't have a VAT number yet, start by registering for VAT in Portugal.
VAT returns in Portugal
VAT returns in Portugal – what needs to be settled?
The basic form is the electronic declaration of the periodic tax (IVA). However, the form itself does not eliminate obligations: depending on the transaction, the company may need a summary declaration, Annex R, e-Fatura, SAF-T (PT), Intrastat, or OSS/IOSS settlement.
| Duty | What is it for? | When can it apply to a foreign company? |
|---|---|---|
| Declaração periódica IVA | It settles VAT due, input, corrections, amount to be paid or credit. | With an active number in the Portuguese standard system. |
| Declaração recapitulativa | Reports on specified B2B deliveries and services to other EU countries. | When transactions covered by the EU report occur. |
| Anexo R | Distributes specific regional operations between mainland Portugal, the Azores and Madeira. | When your business covers more than one tax region. |
| Attachments to fields 40 and 41 | They document selected regularizações, i.e. VAT corrections. | If the type of correction requires an appropriate attachment. |
| e-Fatura / SAF-T (PT) | Provides invoice data and accounting files; does not replace VAT returns. | For documents issued or reported in Portugal. |
| Intrastat / OSS / IOSS | It handles commodity turnover statistics and selected B2C transactions, respectively. | When the conditions of a given system are exceeded or when a special procedure is selected. |
Who files VAT returns in Portugal?
Generally, this obligation applies to taxpayers with active registration under the standard IVA system. Returns are filed for the assigned periods until the effective termination or change of status—even if there were no sales during the period.
Active IVA taxpayer
He submits a periodic declaration monthly or quarterly according to the assigned procedure, also for the period without surgery.
Company with warehouse or import
It can report ITC of own goods, domestic sales, imports, or deliveries to other EU countries. One VAT number does not mean one type of report.
Non-resident using reverse charge
If all local transactions are indeed settled by the buyer and the company has no other obligation, a standard declaration may not be necessary. However, the entire model, not a single invoice, should be examined.
Do not confuse declaration with registration
This guide covers settlements after obtaining the number. Documents, tax representation, and the procedure for obtaining the ID are described separately in the article VAT Registration in Portugal 2026.
Monthly or quarterly declaration?
The basic criterion is the turnover from the previous calendar year. Article 41 of the Portuguese IVA Code sets a threshold of €650,000.
Monthly settlement
This generally applies when the previous year's turnover was at least EUR 650,000. The monthly procedure also applies to taxpayers who use the import VAT declaration and are entered in the monthly returns register.
Quarterly settlement
Generally, this applies to turnover below €650,000. Taxpayers can opt for monthly settlement; for existing businesses, the change is generally reported in January.
New activity
The mode is determined based on the turnover forecast for the current year.
Incomplete year
Turnover for part of a year is converted into an annual value.
Voluntary monthly mode
From July 1, 2025, the election remains valid until effectively changed; a return to quarterly mode requires an update in January.
VAT declaration deadlines in Portugal
The periodic declaration is generally submitted by the 20th day of the second month following the billing month or quarter. The shipping and payment deadlines are separate.
| Period | Declaration deadline | Maturity | Comment |
|---|---|---|---|
| January 2026 | March 20, 2026 | March 25, 2026 | Monthly settlement. |
| Q1 2026 | May 20, 2026 | May 25, 2026 | Quarterly settlement. |
| June 2026 | September 21, 2026 | September 25, 2026 | Statutory September 20 falls on a Sunday; the AT calendar shows September 21. |
| Q2 2026 | September 21, 2026 | September 25, 2026 | Special rule for the second quarter and shift to a business day. |
| December 2026 | February 20, 2027 | February 25, 2027 | Please check the date again in the 2027 calendar. |
| 4th quarter of 2026 | February 20, 2027 | February 25, 2027 | The deadline is next year. |
Is there a zero VAT return in Portugal?
Yes. An active taxpayer in the normal system generally submits a periodic declaration also for the period in which they did not perform reportable transactions. This obligation arises from Article 29 of the IVA Code.
No invoices always means zero
Check imports, intra-Community acquisitions, services purchased from foreign contractors, corrections and transferred VAT credits.
Failure to declare does not mean that registration is not complete
The obligation lasts until the effective closure or change of status in the Portuguese system.
Automatic declaration has a limited scope
Do not assume that Portal das Finanças will itself settle the period without transactions for each taxpayer.
Declaração periódica automática from July 1, 2025.
For specific groups of taxpayers, the Tax Agency (AT) provides a provisional declaration. If it covers the entire tax due, it can be approved. In some zero-year periods, it may be deemed filed after the deadline, but only if the conditions of Article 29-A of the IVA Code. A foreign company with a warehouse, import, or intra-Community acquisition of goods (ICA) should verify the completeness of the data rather than relying on automatic submission.
How to file a VAT return in Portugal?
The declaration is submitted electronically via the Portal das Finanças. Access to the portal and the technical feasibility of submission do not replace verification of the source data.
- Select the taxpayer and period. Check the Portuguese NIF and month or quarter.
- Confirm the frequency. Don't rely solely on the settings in your accounting software.
- Reconcile sales and purchases. Compare ledgers, invoices, credit notes, inventory, and customs documents.
- Separate regions. Verify mainland Portugal, the Azores, and Madeira.
- Classify transactions. Separate domestic sales, intra-Community acquisitions (ICD), intra-Community acquisitions (ICT), exports, imports, and reverse charges.
- Check e-Fatura and SAF-T (PT) data. Clarify differences before shipping.
- Complete the declaration and attachments. Add Annex R or correction attachments, if required.
- Verify additional reports. Evaluate the declaration of recapitulativa, Intrastat, OSS, or IOSS.
- Send and save your proof. Save the confirmation and final version of the data.
- Pay and verify your payment. Use the correct payment details, then check your balance in the portal.
What does the declaração periódica IVA cover?
The form leads from the tax base and output tax through input VAT and corrections to the amount to be paid, credit for the next period or refund application.
Sales and VAT payable
- domestic sales at appropriate rates,
- exempt operations, ICT and export,
- Intra-Community acquisition of goods and services settled by the buyer,
- local reverse charge mechanisms.
Purchases and VAT charged
- current goods and services,
- fixed assets and other deduction categories,
- Import VAT settled in the declaration,
- limitations and deduction proportion.
Period result
- corrections of output and input tax,
- credit carried over from the previous period,
- amount to be paid or transferred,
- request for a refund if the conditions are met.
How to fill in specific fields of the VAT declaration in Portugal?
Fields are selected based on the nature of the transaction and the form version appropriate for the period. The map below includes fields that frequently require additional checks by foreign companies; it does not replace the full instructions for the current form.
| Field / part | What to prove? | What should be agreed before shipment? |
|---|---|---|
| Domestic sales by rates | Tax bases and VAT payable by region and applicable rate. | Invoices, due date, place of taxation, rate and credit notes. |
| ICT, export and exempt operations | The value of the transaction in the category corresponding to the basis for exemption. | Contractor's VAT number, transport proof, customs documents and EU report. |
| Intra-Community acquisitions and services purchased from abroad | The base and the output tax from the reverse charge, and if there is a right to deduct, also the input VAT. | Tax date, rate, type of benefit and scope of the right to deduction. |
| Field 18 | The value of imports settled by the declaração periodica pursuant to Article 27, paragraph 8. | Customs office, settlement number and date and import value. |
| Field 19 | IVA calculated by the customs administration for imports entered in box 18. | The VAT amount from customs data and documents confirming any change. |
| Field 40 | Selected regularizações increasing the score on the side specified in the current form instruction. | Legal basis, event period, correction document and required attachment. |
| Field 41 | Selected regularizações reducing the result on the side specified in the current form instructions. | Correction conditions, evidence and compliance with the annex to field 41. |
| Score and credit | Balance to be paid, transferred or refunded. | Credit from the previous period, adjustments and account history on the portal. |
Import IVA by declaration
AT provides details of the values assigned to imports, including the customs office code, settlement number and date, import value, and IVA. A taxpayer can only change the details if they have the documents confirming the change. See AT's explanation for fields 18 and 19.
Not every correction goes into these fields
First, determine whether you're correcting an error in the original return or recording a subsequent event, such as a credit note, price change, bad debt, or correction to a deduction. Only then select the period, field, and attachment.
Anexo R: Mainland Portugal, Azores and Madeira
Portugal's autonomous regions have their own IVA rates. Anexo R is used to appropriately separate operations when business spans more than one tax area.
Determine the site of surgery
Don't assign a region solely based on the customer's address. Verify the tax location rules and the actual transaction flow.
Agree on the rate and document
The region on the declaration must correspond to the rate on the invoice, accounting entries and data transferred to e-Fatura.
Check the checksums
Regional values should lead to a result consistent with the main declaration and sales records.
How to report typical transactions of a foreign company?
The following examples illustrate the audit process. The final outcome depends on the facts, documents, tax liability date, and the current version of the form.
Moving your own goods to Portugal
In Portugal, an intra-Community acquisition of goods (ICA) is generally created. Agree on the value, date, warehouse document, and reporting in the country of shipment. The transaction should be submitted to the appropriate sections of the declaration of goods period.
WDT from a warehouse in Portugal
Check the buyer's valid VAT number in VIES, proof of transport, and 0% rate conditions. The operation may require periodic declarations, recapitulative statements, and Intrastat.
Import settled by declaration
Verify the qualification for Article 27 paragraph 8, the values from the severance pay and the data in fields 18 and 19. Differences must be documented.
Local B2C sales from a Portuguese warehouse
These are essentially domestic sales in Portugal. The mere fact that OSS is used in other channels does not transfer these local sales to the OSS procedure.
Local B2B sales with reverse charge
Don't apply for a Portuguese IVA just because your company has an active NIF. First, confirm the reverse charge conditions and the inclusion required in the current instructions.
B2C sales to another EU country
Check whether the transaction is subject to OSS. If so, it should not be re-billed as a Portuguese domestic sale. We describe how to handle such settlements in the OSS VAT declarations.
Declaração recapitulativa, e-Fatura, SAF-T and Intrastat
Additional reports are not copies of the periodic declaration. Each has its own scope, deadline, and logic, but the values must be compatible with each other.
| Report / system | What does it include? | The most important control |
|---|---|---|
| Declaração recapitulativa | Intra-Community Supply of Goods, certain B2B services to other EU countries, triangular transactions and selected call-off stock changes. | VAT number, country, value, period and compliance with periodic declaration. |
| e-Fatura | Invoice data submitted to the administration, generally by the 5th day of the following month, taking into account the calendar. | Series, document statuses, cancellations, credit notes and missing invoices. |
| SAF-T (PT) | Standardized accounting or invoicing data in accordance with the applicable technical scope. | Code mapping, document completeness and compliance with accounting records. |
| Intrastat | Statistical report of goods flows after exceeding the appropriate threshold. | Value, weight, CN code, country and direction of flow. |
| OSS / IOSS | Selected B2C transactions settled under special procedures. | No double counting in local IVA and special declaration. |
When is a declaração recapitulativa filed?
Monthly taxpayers generally submit their tax return by the 20th day of the following month. Quarterly taxpayers submit their tax return by the 20th day following the quarter, unless reported transactions exceed EUR 50,000 in the current quarter or one of the four preceding quarters, in which case they submit it monthly. This obligation applies to periods with reported transactions or specific changes, so it is not automatically submitted on a "zero" basis. See Article 30 of the RITI.
What is not included in the recapitulation?
As a rule, Portuguese ITCs, imports, exports outside the EU, domestic sales from IVAs, domestic B2C sales, services purchased from foreign suppliers and transactions reported in OSS do not go there.
How to correct a VAT return in Portugal?
The method of correction depends on whether the error already existed in the original settlement or whether an event occurred later that changed the basis or VAT.
Primary error
If an invoice or transaction has been omitted or misclassified from the outset, you will usually need to submit a replacement return for the correct period.
A later event
A credit note, price change, bad debt or adjustment of a deduction may be subject to regularization at a later date if the regulations allow it.
Related Reports
Separately check recapitulativa, e-Fatura, SAF-T, invoice, Intrastat, warehouse movement, customs data and payment.
The correction must have an audit trail
Keep the original file, the corrected version, a description of the reason, source documents, shipping confirmations, and the calculation of the surcharge or credit. If the correction increases the liability, interest is assessed from the original due date.
Form changes in 2026 and 2027
Portaria no. 298/2026/1 of 16 July 2026 amended the templates of the periodic declaration, Anexo R and annexes to fields 40 and 41. The period date must be linked to the appropriate version of the form.
Changes applicable to periods from July 2026.
They include selected fields related to, among others, the VAT group system and corrections regarding item 2.42 of List I. For settlements, please use the current instructions available on the portal.
More extensive form redesign later
The bulk of the new fields and the broader layout apply only to periods beginning July 1, 2027. The entire 2027 form should not be used for 2026 returns.
VAT payment in Portugal
The IVA amount due is generally paid by the 25th day of the second month following the period, for both monthly and quarterly settlements. For June and the second quarter, the deadline is September 25th.
1. Check the result
Compare the declaration amount with the accounting reconciliation, the previous period credit and any adjustments.
2. Use the right data
Verify the NIF, period, payment reference, and account. Without proper identification, the transfer itself may not be assigned correctly.
3. Confirm posting
Keep your proof of payment and check your balance on Portal das Finanças. Don't stop at your bank confirmation.
Lack of funds does not prevent the declaration
Don't delay submitting a correct return just because your company can't pay the full amount immediately. An unfiled return and unpaid tax are separate risks. Payment deadlines are set out in Article 27 of the IVA Code.
Late declaration, surcharge and interest
Delays may result in penalties for missing or late declarations, and interest on outstanding VAT. The amount of these penalties and the possibility of limiting them depend on current regulations and the timing of the voluntary correction.
When the correction increases VAT
- set the original payment deadline,
- calculate the surcharge for the appropriate period,
- check current interest rules,
- correct related reports,
- pay and keep your records.
When the declaration is late
File it as soon as possible and assess whether any tax has been owed. Voluntary resolution of the violation may be important, but do not assume automatic sanctions will be avoided. Portuguese regulations on declaration violations and interest must be checked as of the date of action.
How to close a Portuguese VAT settlement?
We apply a fixed sequence of checks so that declarations, reports and payments result from a single agreed set of data.
- Status and period: active NIF, monthly or quarterly mode, appropriate form version.
- Completeness: all invoices, corrections, customs documents and warehouse movements.
- Classification: domestic sales, IDT, INT, import, export, reverse charge and OSS.
- Region: mainland, Azores and Madeira and possible Anexo R.
- Tax due: bases, rates, date of obligation and exemption documents.
- Input tax: right of deduction, limitations, proportion and import.
- Systems: e-Fatura, SAF-T (PT), periodic declaration and books.
- Reports: recapitulativa, Intrastat, OSS/IOSS and correction attachments.
- Shipping: final version, receipt confirmation and data archive.
- Payment: proper reference, due date and confirmation of posting.
Errors in VAT declarations in Portugal
Bad period or frequency
- quarter instead of month,
- no zero declaration,
- omitting the declaration after the sale has been completed but before the registration has been formally closed.
Misclassification
- local B2C sales included in OSS,
- no ITC of own goods,
- IDT without proof and valid VAT number,
- automatic calculation of IVA despite reverse charge.
No agreement
- differences between e-Fatura, SAF-T and books,
- import without checking fields 18 and 19,
- correction without attachment or audit trail,
- transfer without checking the accounting.
VAT returns in Portugal 2026 – key conclusions
Declaration
The period declaration is generally submitted by the 20th day of the second month after the period.
Payment
IVA payment has a separate deadline, generally by the 25th day of the second month after the period.
Zero declaration
An active taxpayer usually also reports a period without sales.
Many reports
The declaration, e-Fatura, SAF-T, recapitulativa and Intrastat must be mutually explainable.
VAT Declarations in Portugal – Questions and Answers
The basic form is the IVA periodic tax declaration, submitted electronically via Portal das Finanças. It lists the period's transactions, output VAT, input VAT, corrections, and the result to be paid, transferred, or refunded.
Generally, by the 20th day of the second month following the settlement month. The June tax return is legally filed by September 20th; in the 2026 calendar, the deadline falls on September 21st because it falls on a Sunday.
Generally, by the 20th day of the second month after the end of the quarter. For the second quarter, the deadline is September 20, and in the 2026 calendar — September 21.
Generally, by the 25th day of the second month following the period. This deadline is separate from the declaration submission deadline. For June and the second quarter, payment is due on September 25th.
No. The frequency depends on factors such as turnover, new business forecast, selected option, and specific statuses. The base threshold is €650,000.
Yes, in the normal system, an active taxpayer generally submits a periodic declaration for the period without transactions. Before declaring a period as zero, imports, intra-Community acquisitions, foreign services, corrections, and VAT credits must be verified.
Not always. Tax may result from import, intra-Community acquisition, reverse charge, adjustments, or events unrelated to issuing a sales invoice.
No. e-Invoice is used to communicate document data. The periodic tax declaration accounts for the tax and must be submitted separately, unless the specific taxpayer meets the conditions for automatic declaration.
No. The SAF-T (PT) is a standardized data file. It does not replace the periodic declaration, although data from both obligations should be mutually compatible.
They concern imports settled by declaration under Article 27(8). Field 18 includes the import value and field 19 — the IVA calculated by the customs administration.
Anexo R may be needed when operations need to be split between mainland Portugal, the Azores, and Madeira. Correctly identifying the operation location and region is crucial.
Monthly taxpayers generally submit their reports by the 20th day of the following month, and quarterly taxpayers submit their reports by the 20th day of the following quarter. After exceeding EUR 50,000 in relevant transactions, quarterly taxpayers switch to monthly reporting.
An error in the original return is usually corrected with a replacement return for that period. A subsequent event may require regularization in the following period. Related reports and payment should also be reviewed.
No. Some changes apply to periods from 1 July 2026, while the broader reconstruction and the main part of the new fields are planned for periods from 1 July 2027.
This text is for informational purposes only and does not replace individual tax analysis. When filing VAT returns in Portugal, it's important to verify taxpayer status, tax period, transaction type, the correct form version, the Financing Portal system, and current reporting obligations.
