VAT country page
VAT — Portugal
Rate table, invoice rules and calculator in one country-specific workflow.
Standard rate
23%
Reduced rates
2
Last updated
2026-04-11
VAT rates summary
The table combines standard and reduced rates so users can move from policy awareness into calculation.
| Rate type | Rate | Notes |
|---|---|---|
| Standard | 23% | Default national rate used for most taxable supplies. |
| Intermediate | 13% | Selected food, restaurants and cultural services. |
| Reduced | 6% | Basic food, medicines, books and essential services. |
Inputs
VAT calculator
Start from a net amount and add the selected VAT rate to obtain the VAT amount and gross total.
The calculator starts with the standard VAT rate for the selected country. Switch to a reduced rate where the product or service qualifies for it.
Data from Official national VAT authority · last checked 2026-04-11.
For planning and invoice checks. Confirm the applicable rate and tax treatment before issuing regulated documents.
Gross total
€1,230.00
Based on a 23% VAT rate.
Net amount
€1,000.00
VAT amount
€230.00
How it works
The country VAT page combines reference data, invoice expectations and a live calculator because finance users typically need all three at once. That prevents the common pattern of bouncing between a rate table and a separate pricing tool.
Registration threshold note:: VAT registration required based on turnover and business activity classification.
Invoice checklist
- Portuguese VAT number (NIF) is mandatory on all invoices.
- Invoice series and sequential numbering must be maintained.
- Reverse charge documentation required for B2B services.
Example use case
A consultant can confirm the standard rate, calculate a client invoice from a net fee, and then double-check invoice wording expectations before sending the document.
Frequently asked questions
Short answers to the questions people most often ask before relying on the page.
Related tools
Reverse VAT calculator
Extract net and VAT values from a tax-inclusive total.
Invoice total calculator
Add discounts, shipping and VAT to a customer invoice.
Public Holidays
Check holiday calendars for invoice and payment timing.
Working Days
Use business-day logic when payment timing matters.
Gross to net salary calculator
Gross to net salary calculator
Net to gross salary calculator
Net to gross salary calculator
Employer cost calculator
Employer cost calculator
Country reference
Country reference