VAT registration in Portugal for your online store
VAT registration in Portugal, returns filed in Portugal and reconciliation with your accounts in Spain. Fiscal representative, EORI and EPR when needed.
In short
To sell from stock in Portugal you need a VAT number in Portugal and you must file your returns there. The service includes registration and tax compliance in Portugal: periodic returns, EC sales lists, Intrastat and whatever its authority requires.
Standard VAT rate in Portugal: 23% (reduced: 13% and 6% (lower in Madeira and the Azores)). Portugal is the natural market for many Spanish stores, and the first one where the distance-selling threshold is exceeded without noticing.
When you need a VAT number in Portugal
If you are in any of these situations, you need to register before the first sale:
- You hold goods in Portugal: your own warehouse, a logistics provider or Amazon FBA, and sell from there to customers in that country.
- You buy in Portugal and resell within the country, without the goods leaving.
- You import from outside the EU with customs clearance in Portugal in your own name.
- You prefer not to use OSS for distance sales and to file in each country (unusual, but possible).
- You sell to businesses in that country with local delivery from your stock there.
VAT in Portugal at a glance
| 🇵🇹 Portugal | |
|---|---|
| Standard VAT rate | 23 % |
| Reduced rates | 13% and 6% (lower in Madeira and the Azores) |
| Where you register | With the Autoridade Tributária e Aduaneira, with a Portuguese tax ID for the foreign company. |
| What number you get | Portuguese tax ID, which doubles as the VAT number (PT) |
| What you file | Periodic VAT return, monthly or quarterly depending on turnover. |
| Transactions with other countries | EC sales list and Intrastat above the thresholds. |
| Fiscal representative | Mandatory for non-EU businesses; included in the service. |
| Packaging and EPR | Packaging registration and membership of a Portuguese compliance scheme. Ask us about your case. |
Data as of September 2026. Rates and deadlines are confirmed for your case before anything is filed.
What's included
VAT registration in Portugal
With the Autoridade Tributária e Aduaneira, with a Portuguese tax ID for the foreign company. File preparation, submission and follow-up until you have the number.
Returns on time
Periodic VAT return, monthly or quarterly depending on turnover. Filed on time, with the amount notified before each payment.
Transfers from Spain
Goods leaving Spain are declared here (Form 349 and ROI) and there as an intra-EU acquisition. Both sides, reconciled.
Fiscal representative and EORI
Mandatory for non-EU businesses; included in the service. If you import, also the EORI and Intrastat.
Packaging and EPR
Packaging registration and membership of a Portuguese compliance scheme. Ask us about your case. More about EPR.
Tax demands and regularisations
If letters arrive from the authority in Portugal, they are handled in its language. If you have been selling for a while without registering, the late returns are filed.
How we start
You write to us or book a call
What you sell, how your stock gets in Portugal and which channels you sell through there.
Registration
VAT registration in Portugal and, where applicable, fiscal representative, EORI and EPR registrations.
Compliance
Every return on time, reconciled with your accounts in Spain, and a heads-up on whatever is needed.
Other countries with VAT registration
How VAT registration in another country works · OSS and IOSS
Frequently asked questions
When do I need a Portuguese VAT number?
If you hold stock in Portugal and sell from there. If you only ship from Spain to Portuguese consumers, OSS is enough.
Can I declare sales from my stock in Portugal through OSS?
Not if the customer is in that same country: it is a domestic sale and is declared there with the local VAT number.
I've been selling in Portugal for a while without a VAT number. What do I do?
Regularise it as soon as possible: the registration, the late returns and the replies to tax demands are filed. The longer you wait, the higher the surcharges; and marketplaces end up pulling your stock.
Do you also keep the accounts in Spain?
Yes. Your store's accounting and taxes in Spain and the tax compliance in Portugal go through the same point of contact, so what is declared in both countries reconciles.
Tell us about your store
Book a 15-minute call or write to us. We'll tell you what you need: VAT registration in whichever country, OSS and IOSS, EPR, US sales tax or your store's accounting. No obligation.