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Tax System in Portugal

​​​​​​​​​​​​​​​​​​​​​​​New​s ​from the Portuguese T​​​ax and Customs Authority (​available on the IOTA Website)​                                     ​  ​ ​       ​

​   ​Useful information​​

 

Conventions for the avoidance of double taxation  

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Double Taxation Agreements (DTA) signed by Portugal:


Tax Information Exchange Agreements (TIEA) signed by Portugal:

 

Travellers guide  

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Travellers

E-Taxfree Portugal – Information

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E-Taxfree Portugal – Information

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Immigrant citizens 

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Immigrant citizens

 

Change of non resident status to resident​​

 
Non regular residents - registration for tax purposes 

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​Non-Habitual Resident

 

Registration with the Tax and Customs Authority​

 
Pay taxes in Portugal 

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Pay taxes in Portugal 

Leaflet

 
How to pay taxes if you are abroad 

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How to pay taxes if you are abroad 

Leaflet​

​Passwords for Portal das Finanças​​​​ 

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Passwords for Portal das Finanças​​​​

Leaflet

 

Reliability of contacts - e-mail and mobile 

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Reliability of contacts - e-m​ail and mobile

Leaflet

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  e-Balcão - Clarifying questions and solving problems through Portal das Finanças

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e-Balcão - Clarifying questions and solving problems through Portal das Finanças​ 

Leaflet​

Value added tax refund regime for taxable persons not established in the Member State of refund 

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Value added tax refund regime for taxable persons not established in the Member State of refund

 

Guide and legislation​ ​

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Document for payment of VAT by European Union taxpayers not residing in the national territory 

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Document for payment of VAT by European Union taxpayers not residing in the national territory

Form that taxpayers not residing in the national territory should use to bank transfer payment of VAT due as a result of processing an application for reimbursement under Decree-Law n. º 186/2009 of​ August 12th.​

​Possibilities for objection and appeal against a claiming refund of VAT decision

Applicants who want contest the refusal of payment or partial payment, can file complaint to the Director of the Department of Tax Refunds Services, Avenida João XXI, 76 5.º, 1094-065 LISBOA - Portugal,  in 120 days, or can file a judicial review, in 3 months directed to the judge, the last may be presented in the 3rd Local Services of Lisbon who is located in : Rua dos Correeiros, nr 70, 1100-167 Lisbon or in ​ www.portaldasfinancas.gov.pt, following the links Serviços Tributários / Cidadãos or Empresas / Entregar / Reclamações - Graciosas  / IVA.​

 

One Stop Shop 

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One Stop Shop

VAT e-commerce rules are changing from 1 July 2021

Prepare your online business for the new future-proof VAT rules and get informed about the upcoming changes.

You may access:

 

Mini One Stop Shop 

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Mini One Stop Shop

Special VAT scheme for telecommunications services, broadcasting, television and electronically supplied services.

If your company is carrying on its activity in the EU, be aware of the special rules that apply to you.

You may access here the website ​for registration in the scheme (with guidelines and documentation).

For more information, please see the following address:
https://ec.europa.eu/taxation_customs/business/vat/telecommunications-broadcasting-electronic-services_en#new_rules

Council Implementing Regulation (EU) No 1042/2013 

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Council Implementing Regulation (EU) No 1042/2013

Explanatory notes on EU VAT place of supply rules on services connected with immovable property that enter into force in 2017.

EU Council Directive 2003/48/EC  

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EU Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments: 

Council Directive 2003/49/EC of 3 June 2003  

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Council Directive 2003/49/EC of 3 June 2003, on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States:   

 

CESOP – Central Electronic System of Payment information  

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CESOP – Central Electronic System of Payment information
 

 

Communication Regime of arrangements (internal or cross-border) with fiscal relevance  

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Communication Regime of arrangements (internal or cross-border) with fiscal relevance
 

Certification of computer invoicing programmes  

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Certification of computer invoicing programmes relating to the Corporate Income Tax Code
 

SAF-T PT  

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SAF-T PT (Standard Audit File for Tax purposes)

QR Code  

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QR Code

Ways of protection of the taxpayer before the Portuguese Tax Administration  

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Ways of protection of the taxpayer before the Portuguese Tax Administration                      

Partial translation of the Code of Tax Procedure and Proceedings from Portuguese into English