Redirect — consolidated into portugal-vat-return.md in this directory.
Written by the OpenAccountants team, checked by an accountant. Checkedas reference material, not for your specific facts. Don't file, pay, or take a position on it without a professional reviewing your situation.
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Every figure is drawn from this Guide and cited to its source.
Continente — taxa normal
23%CIVA
Continente — taxa intermédia
13%CIVA
Continente — taxa reduzida
6%CIVA
Açores — normal
16%CIVA
Açores — intermédia
9%CIVA
Açores — reduzida
4%CIVA
Madeira — normal
22%CIVA
Madeira — intermédia
12%CIVA
Madeira — reduzida
4%Decreto Legislativo Regional n.º 6/2024/M, de 29 de julho, artº 21º
Isenção Art. 53.º
≤ €15.000 (2026)CIVA Art. 53.º, nº 1
Declarações mensais
Volume de negócios => €650.000CIVA, artº 41º, nº 1, a)
Declarações trimestrais
Volume de negócios < €650.000CIVA, artº 41º, nº 1, b)
Mensal deadline
20.º dia do 2.º mês seguinteCIVA, artº 41º, nº 1, a)
Trimestral deadline
20.º dia do 2.º mês seguinte ao trimestreCIVA, artº 41º, nº 1, b)
R-PT-1 — Regime de isenção (Art. 53 CIVA)
Trigger: client under the small business exemption (turnover ≤ €14,500 or ≤ €15,000 depending on current threshold). Message: "Regime de isenção clients do not charge IVA and cannot recover input IVA. They do not file the Declaração Periódica. This skill covers the normal regime only."Art. 53 CIVA
R-PT-2 — Partial exemption (pro rata / Art. 23 CIVA)
Trigger: both taxable and exempt supplies, non-de-minimis. Message: "Mixed taxable and exempt supplies require pro rata under Art. 23 CIVA. Please use a contabilista certificado."Art. 23 CIVA
R-PT-3 — Margin scheme (regime da margem / Art. 50-A to 50-D)
Trigger: second-hand goods, art, antiques. Message: "Regime da margem requires per-item computation. Out of scope."Art. 50-A to 50-D
R-PT-4 — VAT group (grupo de IVA)
Trigger: VAT group. Message: "Grupo de IVA requires consolidation. Out of scope."
R-PT-5 — Fiscal representative
Trigger: non-resident with fiscal representative. Message: "Non-resident with representante fiscal — out of scope."
R-PT-6 — Madeira / Azores rates
Trigger: client operates in Madeira or Azores. Message: "Madeira (22%/12%/5%) and Azores (16%/9%/4%) have different rate tables. This skill covers Continental Portugal rates only. Please use a contabilista certificado familiar with regional rates."
R-PT-7 — Real estate (IVA imobiliário)
Trigger: property transactions. Message: "IVA on real estate is complex. Please use a contabilista certificado."
R-PT-8 — Income tax instead of IVA
Trigger: user asks about IRS/IRC instead of IVA. Message: "This skill handles Portuguese IVA only."
Standard rate default
Default rate for Continental Portugal. Sales → campo 1/2. Purchases → campo 23 (or 21/22).Art. 18 n.1 al. c) CIVA
Intermediate rate scope
Restaurants (food + non-alcoholic drinks), diesel, certain food products (conserves, oils), wine, agricultural inputs. Sales → campo 3/4.Art. 18 n.1 al. b), Lista II
Reduced rate scope
Basic foodstuffs (bread, milk, fruit, vegetables, fish, meat), water, books, medicines, passenger transport, hotels, cultural events. Sales → campo 5/6.Art. 18 n.1 al. a), Lista I
Zero rate/exempt with credit
Exports → campo 7. Intra-EU goods → campo 7. Intra-EU B2B services → campo 7.
Exempt without credit
Medical, education, insurance, financial services, residential rent, postal universal service. If significant → **R-PT-2 refuses**.Art. 9 CIVA
Local purchases treatment
Input IVA on compliant fatura. Capital goods → campo 21. Stock → campo 22. Other → campo 23.
EU services autoliquidação
EU service: base → campo 16, output IVA → campo 17, input → campo 23. Net zero.Art. 6 n.6
EU goods autoliquidação
EU goods: base → campo 9, output IVA → campo 10, input → campo 23/21.
Non-EU autoliquidação
Non-EU: base → campo 16, output IVA → campo 17, input → campo 23.
Domestic reverse charge
Portugal has domestic reverse charge for construction services (empreitadas de obras), scrap metal, and CO2 emission allowances. The acquirer self-assesses IVA.Art. 2 n.1 al. i-j CIVA
Capital goods rules
Assets used >1 year → campo 21 for input IVA. Subject to regularização over 5 years (movable) or 20 years (immovable), Art. 24–26 CIVA.Art. 24–26 CIVA
Light passenger vehicles
Light passenger vehicles (viaturas ligeiras de passageiros): IVA blocked. Exceptions: taxi, driving school, rental. Electric vehicles: 50% deductible. Hybrid plug-in: 50% deductible.Art. 21 n.1 al. a) CIVA
Fuel
Diesel for VP 50% deductible; GPL/electric 100% deductible. Petrol: NOT deductible for VP.Art. 21 CIVA
Entertainment (despesas de representação)
IVA 50% deductible. This includes business meals — 50% of IVA, not full deduction.Art. 21 n.1 al. d) CIVA
Travel and accommodation
IVA deductible if business-related and documented.Art. 21 CIVA
Tobacco
Not deductible.Art. 21 CIVA
Personal use
Not deductible.Art. 21 CIVA
Gifts
IVA deductible only if ≤ 5 per mille of turnover and unit cost ≤ €50.Art. 21 CIVA
SAF-T requirement
Portugal requires SAF-T (Standard Audit File for Tax) from all businesses using billing software. The SAF-T file must be submitted monthly to AT. It provides the most reliable data source for IVA classification. If available, prefer SAF-T data over bank statement.
Local domestic sales
Charge 23%, 13%, or 6%. Map to campo 1/3/5 as appropriate.
Cross-border B2C threshold
Above €10,000 → **R-EU-5 OSS refusal fires**.
Fuel and vehicle costs
Pattern: GALP, REPSOL, BP, CEPSA. Default: blocked (VP default). Question: "Viatura ligeira or comercial? Electric/hybrid (50% IVA deductible)? Diesel for VP is 50% IVA deductible."
Restaurants and entertainment
Pattern: restaurante, pastelaria, café. Default: block. Question: "Business meal (despesas de representação)? IVA 50% deductible with documentation."
Ambiguous SaaS
Default: non-EU autoliquidação campo 16/17 + 23. Question: "Check invoice for legal entity."
Owner transfers
Default: exclude as suprimento/reforço. Question: "Customer payment, own money, or loan?"
Incoming from individuals
Default: domestic B2C 23%. Question: "Sale? Business or consumer?"
Foreign incoming
Default: domestic 23%. Question: "B2B with NIF, B2C, goods/services, country?"
Large purchases
Default: campo 21 if capital good. Question: "Confirm invoice total."
Mixed-use phone, internet
Default: 0%. Question: "Dedicated business or mixed?"
Outgoing to individuals
Default: exclude. Question: "Contractor, wages, refund, personal?"
Cash withdrawals
Default: exclude. Question: "What for?"
Rent
Default: no IVA (residential). Question: "Commercial with IVA option (Art. 12 n.1 al. e)?"
Foreign hotel
Default: exclude from input IVA. Question: "Business trip?"
Airbnb income
Default: [T2] flag. Question: "Alojamento Local registration? Duration? 6% reduced rate for accommodation?"
Construction reverse charge
Pattern: empreiteiro, construção civil. Default: [T2] flag. Question: "Construction subcontractor subject to domestic reverse charge?"
Platform sales
Default: if EU cross-border above €10,000 → R-EU-5. Otherwise domestic 23%. Question: "Sell outside Portugal?"
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Reviewed against the cited tax authorities by Mário Jorge da costa Vale on 2026-06-04. Items flagged for further clarification are tracked separately and excluded here.
Read this whole section before classifying anything. The workflow runbook is in vat-workflow-base Section 1 — follow that runbook with this skill providing the country-specific content and eu-vat-directive providing the EU directive content.
Quick reference field table
| Field | Value |
|---|---|
| Country | Portugal (República Portuguesa) |
| Standard rate | 23% (Continental); 22% (Madeira); 16% (Azores) |
| Reduced rates | 13% Continental / 12% Madeira / 9% Azores (intermediate: restaurants, food products, diesel, some agricultural inputs); 6% Continental / 5% Madeira / 4% Azores (reduced: basic foodstuffs, water, books, medicines, passenger transport, hotels) |
| Zero rate | 0% (exports, intra-EU B2B supplies of goods) |
| Return form | Declaração Periódica de IVA (campos/fields 1–41+) |
| Filing portal | https://www.portaldasfinancas.gov.pt (Portal das Finanças) |
| Authority | Autoridade Tributária e Aduaneira (AT) |
| Currency | EUR only |
| Filing frequencies | Monthly (turnover > €650,000 or Vol. B); Quarterly (turnover ≤ €650,000, Vol. A) |
| Deadline | Monthly: 10th of 2nd month after period end; Quarterly: 15th of 2nd month after quarter end |
| Companion skill (Tier 1, workflow) | vat-workflow-base v0.1 or later — MUST be loaded |
| Companion skill (Tier 2, EU directive) | eu-vat-directive v0.1 or later — MUST be loaded |
| Contributor | Open Accountants contributors |
| Validation date | April 2026 |
Key Declaração Periódica campos
| Campo | Meaning |
|---|---|
| 1 | Sales at standard rate — base (23%) |
| 2 | Sales at standard rate — IVA |
| 3 | Sales at intermediate rate — base (13%) |
| 4 | Sales at intermediate rate — IVA |
| 5 | Sales at reduced rate — base (6%) |
| 6 | Sales at reduced rate — IVA |
| 7 | Exempt sales with deduction right (exports, intra-EU) |
| 8 | Exempt sales without deduction right |
| 9 | Intra-EU acquisitions — base |
| 10 | Intra-EU acquisitions — IVA (output, self-assessed) |
| 16 | Other operations with IVA due by purchaser (reverse charge received) |
| 17 | IVA due on campo 16 |
| 20 | Total IVA due (sum of output fields) |
| 21 | Deductible IVA — immobilizado (capital goods) |
| 22 | Deductible IVA — existências (stock for resale) |
| 23 | Deductible IVA — other goods and services |
| 24 | Total deductible IVA |
| 40 | IVA to pay (if 20 > 24) |
| 41 | IVA credit (if 24 > 20) |
Conservative defaults — Portugal-specific
| Ambiguity | Default |
|---|---|
| Unknown rate on a sale | 23% |
| Unknown VAT status of a purchase | Not deductible |
| Unknown counterparty country | Domestic Portugal (Continental) |
| Unknown B2B vs B2C for EU customer | B2C, charge 23% |
| Unknown business-use proportion | 0% recovery |
| Unknown SaaS billing entity | Reverse charge from non-EU |
| Unknown blocked-input status | Blocked |
| Unknown whether transaction is in scope | In scope |
Red flag thresholds
| Threshold | Value |
|---|---|
| HIGH single-transaction | €5,000 |
| HIGH tax-delta conservative default | €400 |
| MEDIUM counterparty concentration | >40% |
| MEDIUM conservative-default count | >4 |
| LOW absolute net VAT position | €10,000 |
Minimum viable — bank statement for the period. Acceptable from: CGD (Caixa Geral de Depósitos), Millennium BCP, Santander Portugal, Novo Banco, BPI, ActivoBank, Banco CTT, Revolut Business, Wise Business, or any other.
Recommended — sales invoices (especially intra-EU and reverse charge), purchase invoices above €400, the client's NIF (9 digits, PT prefix for EU context).
Ideal — SAF-T (PT) extract from billing software, prior period Declaração Periódica, reconciliation of campo 41 credit.
Refusal policy if minimum is missing — SOFT WARN. Same pattern as Malta v2.0.
Match by case-insensitive substring. If none match, fall through to Section 5.
Portuguese banks table
| Pattern | Treatment | Notes |
|---|---|---|
| CGD, CAIXA GERAL, CAIXA GERAL DE DEPOSITOS | EXCLUDE for bank charges | Financial service, exempt |
| MILLENNIUM BCP, BCP | EXCLUDE for bank charges | Same |
| SANTANDER PORTUGAL, SANTANDER PT | EXCLUDE for bank charges | Same |
| NOVO BANCO | EXCLUDE for bank charges | Same |
| BPI, BANCO BPI | EXCLUDE for bank charges | Same |
| ACTIVOBANK | EXCLUDE for bank charges | Same |
| BANCO CTT | EXCLUDE for bank charges | Same |
| REVOLUT, WISE, N26 (fee lines) | EXCLUDE | Check for taxable subscriptions |
| JUROS, JURO | EXCLUDE | Interest, out of scope |
| EMPRESTIMO, CREDITO HABITACAO | EXCLUDE | Loan principal |
Government bodies table
| Pattern | Treatment | Notes |
|---|---|---|
| PORTAL DAS FINANCAS, AT, AUTORIDADE TRIBUTARIA | EXCLUDE | Tax payment (IVA, IRS, IRC) |
| SEGURANCA SOCIAL | EXCLUDE | Social security contributions |
| FINANÇAS, DIRECAO GERAL | EXCLUDE | Tax authority |
| CONSERVATORIA, REGISTO COMERCIAL | EXCLUDE | Commercial registry |
| CAMARA MUNICIPAL | EXCLUDE | Municipal fees |
| IRN, INSTITUTO REGISTOS E NOTARIADO | EXCLUDE | Government registry |
| IAPMEI | EXCLUDE | Government agency |
| ALFANDEGA, DIREÇÃO-GERAL DAS ALFÂNDEGAS | EXCLUDE | Customs (check for import IVA) |
Utilities table
| Pattern | Treatment | Campo | Notes |
|---|---|---|---|
| EDP, EDP ENERGIA, EDP COMERCIAL | Domestic 23% | 23 (input) | Electricity — standard rate |
| GALP, GALP ENERGIA | Domestic 23% | 23 | Energy/fuel |
| ENDESA PORTUGAL, IBERDROLA | Domestic 23% | 23 | Energy |
| EPAL, AGUAS DE PORTUGAL | Domestic 6% | 23 | Water at reduced rate |
| NOS, NOS COMUNICACOES | Domestic 23% | 23 | Telecoms — overhead |
| MEO, ALTICE PORTUGAL | Domestic 23% | 23 | Telecoms/broadband |
| VODAFONE PT, VODAFONE PORTUGAL | Domestic 23% | 23 | Telecoms |
| NOWO | Domestic 23% | 23 | Telecoms |
Insurance table
| Pattern | Treatment | Notes |
|---|---|---|
| FIDELIDADE | EXCLUDE | Insurance, exempt |
| AGEAS PORTUGAL, ALLIANZ PORTUGAL | EXCLUDE | Same |
| TRANQUILIDADE, GENERALI PT | EXCLUDE | Same |
| SEGURO, APOLICE | EXCLUDE | All insurance exempt |
Post and logistics table
| Pattern | Treatment | Campo | Notes |
|---|---|---|---|
| CTT (standard mail) | EXCLUDE for standard postage | Universal service exempt | |
| CTT (parcels, CTT Expresso) | Domestic 23% | 23 | Non-universal taxable |
| DHL EXPRESS PORTUGAL | Domestic 23% | 23 | Express courier |
| CHRONOPOST PORTUGAL | Domestic 23% | 23 | Express |
| FEDEX, UPS PORTUGAL | Domestic 23% | 23 | Courier |
Transport table
| Pattern | Treatment | Campo | Notes |
|---|---|---|---|
| CP, COMBOIOS DE PORTUGAL | Domestic 6% | 23 (input) | Rail at reduced rate |
| METRO LISBOA, METRO PORTO | Domestic 6% | 23 | Urban rail |
| CARRIS, CARRIS METROPOLITANA | Domestic 6% | 23 | Lisbon bus |
| STCP | Domestic 6% | 23 | Porto bus |
| UBER PT, UBER PORTUGAL | Domestic 6% (transport) | 23 | Ride-hailing |
| BOLT PT | Domestic 6% | 23 | Ride-hailing |
| TAXI | Domestic 6% | 23 | Local taxi |
| TAP AIR PORTUGAL (domestic) | Domestic 6% | 23 | Domestic flights reduced |
| TAP, RYANAIR, EASYJET (international) | EXCLUDE / 0% | International flights exempt | |
| BRISA, VIA VERDE | Domestic 23% | 23 | Motorway tolls |
Food retail table
| Pattern | Treatment | Notes |
|---|---|---|
| CONTINENTE, MODELO | Default BLOCK input VAT | Personal provisioning |
| PINGO DOCE, JERÓNIMO MARTINS | Default BLOCK | Same |
| LIDL, ALDI, INTERMARCHE | Default BLOCK | Same |
| MINIPREÇO, MERCADONA | Default BLOCK | Same |
| RESTAURANTE, PASTELARIA, CAFÉ | Default BLOCK | Entertainment — see 5.12 |
EU SaaS suppliers table
| Pattern | Billing entity | Campo | Notes |
|---|---|---|---|
| GOOGLE (Ads, Workspace, Cloud) | Google Ireland Ltd (IE) | 16/17 + 23 | Autoliquidação: output on 17, input on 23 |
| MICROSOFT (365, Azure) | Microsoft Ireland Operations Ltd (IE) | 16/17 + 23 | Autoliquidação |
| ADOBE | Adobe Systems Software Ireland Ltd (IE) | 16/17 + 23 | Autoliquidação |
| META, FACEBOOK ADS | Meta Platforms Ireland Ltd (IE) | 16/17 + 23 | Autoliquidação |
| LINKEDIN (paid) | LinkedIn Ireland Unlimited (IE) | 16/17 + 23 | Autoliquidação |
| SPOTIFY TECHNOLOGY | Spotify AB (SE) | 16/17 + 23 | EU, autoliquidação |
| DROPBOX | Dropbox International Unlimited (IE) | 16/17 + 23 | Autoliquidação |
| SLACK | Slack Technologies Ireland Ltd (IE) | 16/17 + 23 | Autoliquidação |
| ATLASSIAN (Jira, Confluence) | Atlassian Network Services BV (NL) | 16/17 + 23 | EU, autoliquidação |
| ZOOM | Zoom Video Communications Ireland Ltd (IE) | 16/17 + 23 | Autoliquidação |
| STRIPE (subscription) | Stripe Technology Europe Ltd (IE) | 16/17 + 23 | Transaction fees exempt — see 3.11 |
Non-EU SaaS suppliers table
| Pattern | Billing entity | Campo | Notes |
|---|---|---|---|
| AWS (standard) | AWS EMEA SARL (LU) — check | 16/17 + 23 | LU → EU autoliquidação |
| NOTION | Notion Labs Inc (US) | 16/17 + 23 | Non-EU autoliquidação |
| ANTHROPIC, CLAUDE | Anthropic PBC (US) | 16/17 + 23 | Non-EU autoliquidação |
| OPENAI, CHATGPT | OpenAI Inc (US) | 16/17 + 23 | Non-EU autoliquidação |
| GITHUB | GitHub Inc (US) | 16/17 + 23 | Check IE entity |
| FIGMA | Figma Inc (US) | 16/17 + 23 | Non-EU |
| CANVA | Canva Pty Ltd (AU) | 16/17 + 23 | Non-EU |
| HUBSPOT | HubSpot Inc (US) or IE — check | 16/17 + 23 | Depends on billing entity |
| TWILIO | Twilio Inc (US) | 16/17 + 23 | Non-EU |
SaaS exception table
| Pattern | Treatment | Why |
|---|---|---|
| AWS EMEA SARL | EU autoliquidação campo 16/17 + 23 (LU entity) | Standard EU treatment. If invoice shows Portuguese IVA, treat as domestic 23%. |
Payment processors table
| Pattern | Treatment | Notes |
|---|---|---|
| STRIPE (transaction fees) | EXCLUDE (exempt) | Financial services |
| PAYPAL (transaction fees) | EXCLUDE (exempt) | Same |
| STRIPE (subscription) | EU autoliquidação 16/17 + 23 | IE entity |
| SUMUP, SQUARE, ZETTLE | Check invoice | If Portuguese: domestic 23%; if EU: autoliquidação |
| IFTHENPAY, EUPAGO | Check invoice | Portuguese payment processors — fees may be exempt |
Professional services table
| Pattern | Treatment | Campo | Notes |
|---|---|---|---|
| CONTABILISTA, GABINETE CONTABILIDADE | Domestic 23% | 23 | Always deductible |
| ADVOGADO, ESCRITORIO ADVOCACIA | Domestic 23% | 23 | Business legal matters |
| NOTARIO, CARTORIO | Domestic 23% | 23 | Business notarial fees |
| SOLICITADOR | Domestic 23% | 23 | Legal practitioner |
| REVISOR OFICIAL DE CONTAS, ROC | Domestic 23% | 23 | Auditor |
Payroll table
| Pattern | Treatment | Notes |
|---|---|---|
| SEGURANCA SOCIAL | EXCLUDE | Social security contributions |
| SALARIO, VENCIMENTO, REMUNERACAO | EXCLUDE | Wages |
| SUBSIDIO, SUBSIDIO FERIAS | EXCLUDE | Holiday/vacation pay |
| FUNDO COMPENSACAO, FCT | EXCLUDE | Compensation fund |
Property and rent table
| Pattern | Treatment | Notes |
|---|---|---|
| RENDA COMERCIAL, ARRENDAMENTO COMERCIAL | Domestic 23% | Commercial lease with IVA option (Art. 12 n.1 al. e CIVA) |
| RENDA, ARRENDAMENTO (residential) | EXCLUDE | Residential lease exempt |
| IMI, IMPOSTO MUNICIPAL | EXCLUDE | Property tax |
| AIMI | EXCLUDE | Additional property tax |
Internal transfers table
| Pattern | Treatment | Notes |
|---|---|---|
| TRANSFERENCIA INTERNA, MOVIMENTO INTERNO | EXCLUDE | Internal movement |
| DIVIDENDO | EXCLUDE | Out of scope |
| AMORTIZACAO EMPRESTIMO | EXCLUDE | Loan repayment |
| LEVANTAMENTO, LEVANTAMENTO ATM | TIER 2 — ask | Default exclude |
| REFORÇO DE CAPITAL, SUPRIMENTO | EXCLUDE | Owner injection / shareholder loan |
Six fully worked classifications from a hypothetical Portugal-based self-employed IT consultant (trabalhador independente, normal IVA regime).
03.04.2026 ; NOTION LABS INC ; DEBIT ; Monthly subscription ; USD 16.00 ; EUR 14.68
US entity. Non-EU autoliquidação under Art. 6 n.6 CIVA. Client self-assesses: output IVA on campo 17, input IVA deductible on campo 23. Net zero.
Output table
| Date | Counterparty | Gross | Net | VAT | Rate | Campo (input) | Campo (output) | Default? | Question? | Excluded? |
|---|---|---|---|---|---|---|---|---|---|---|
| 03.04.2026 | NOTION LABS INC | -14.68 | -14.68 | 3.38 | 23% | 23 | 16/17 | N | — | — |
10.04.2026 ; GOOGLE IRELAND LIMITED ; DEBIT ; Google Ads April 2026 ; -850.00 ; EUR
IE entity — EU autoliquidação. Output IVA on campo 17, input IVA on campo 23. Net zero.
Output table
| Date | Counterparty | Gross | Net | VAT | Rate | Campo (input) | Campo (output) | Default? | Question? | Excluded? |
|---|---|---|---|---|---|---|---|---|---|---|
| 10.04.2026 | GOOGLE IRELAND LIMITED | -850.00 | -850.00 | 195.50 | 23% | 23 | 16/17 | N | — | — |
15.04.2026 ; RESTAURANTE BELCANTO LISBOA ; DEBIT ; Business dinner ; -220.00 ; EUR
Restaurant. In Portugal, IVA on business meals (refeições de negócios) is generally deductible under Art. 21 n.1 al. d) CIVA, but only 50% deductible if they are considered despesas de representação (entertainment/representation expenses). The 50% limit applies to the IVA deduction (not just the income tax base). Default: block, flag for reviewer. If confirmed business with documentation → 50% IVA deductible.
Output table
| Date | Counterparty | Gross | Net | VAT | Rate | Campo | Default? | Question? | Excluded? |
|---|---|---|---|---|---|---|---|---|---|
| 15.04.2026 | RESTAURANTE BELCANTO LISBOA | -220.00 | -220.00 | 0 | — | — | Y | Q1 | "Restaurant: IVA 50% deductible if despesas de representação. Confirm business purpose." |
18.04.2026 ; WORTEN (SONAE) ; DEBIT ; Laptop HP ; -1,595.00 ; EUR
€1,595 gross. In Portugal, assets used for >1 year and above a de minimis threshold are imobilizado (bens de investimento). Input IVA goes to campo 21 (IVA dedutível — imobilizado) rather than campo 23. Subject to regularisation over 5 years movable / 20 years immovable (Art. 24–26 CIVA).
Output table
| Date | Counterparty | Gross | Net | VAT | Rate | Campo | Default? | Question? | Excluded? |
|---|---|---|---|---|---|---|---|---|---|
| 18.04.2026 | WORTEN | -1,595.00 | -1,296.75 | -298.25 | 23% | 21 | N | — | — |
22.04.2026 ; STUDIO KREBS GMBH ; CREDIT ; Invoice PT-2026-018 IT consultancy ; +3,500.00 ; EUR
B2B services to Germany — place of supply is customer's country (Art. 6 n.6 al. a) CIVA / Art. 44 Directive). Report on campo 7 (operações isentas com direito a dedução). No output IVA. Verify German USt-IdNr on VIES.
Output table
| Date | Counterparty | Gross | Net | VAT | Rate | Campo | Default? | Question? | Excluded? |
|---|---|---|---|---|---|---|---|---|---|
| 22.04.2026 | STUDIO KREBS GMBH | +3,500.00 | +3,500.00 | 0 | 0% | 7 | Y | Q2 (HIGH) | "Verify German USt-IdNr on VIES" |
28.04.2026 ; ALD AUTOMOTIVE PORTUGAL ; DEBIT ; Lease payment VW Golf ; -450.00 ; EUR
Car lease. In Portugal, IVA on light passenger vehicles (viaturas ligeiras de passageiros) is generally NOT deductible (Art. 21 n.1 al. a) CIVA). Exceptions: taxis, driving schools, rental vehicles used in rental business, electric vehicles (50% deductible since 2020), hybrid plug-in vehicles (50% deductible). A VW Golf (non-electric) → blocked. If electric/hybrid → 50% deductible.
Output table
| Date | Counterparty | Gross | Net | VAT | Rate | Campo | Default? | Question? | Excluded? |
|---|---|---|---|---|---|---|---|---|---|
| 28.04.2026 | ALD AUTOMOTIVE PORTUGAL | -450.00 | -450.00 | 0 | — | — | Y | Q3 | "Viatura ligeira de passageiros: IVA blocked. Electric/hybrid (50% deductible)?" |
Column H accepts campo codes from Section 1.
| 1 | Sales 23% base | =SUMIFS(...) |
| 2 | IVA on sales 23% | =1*0.23 |
| 3 | Sales 13% base | =SUMIFS(...) |
| 4 | IVA on sales 13% | =3*0.13 |
| 5 | Sales 6% base | =SUMIFS(...) |
| 6 | IVA on sales 6% | =5*0.06 |
| 7 | Exempt with deduction right | =SUMIFS(...) |
| 9 | Intra-EU acquisitions base | =SUMIFS(...) |
| 10 | IVA on intra-EU | =9*0.23 |
| 16 | Other reverse charge base | =SUMIFS(...) |
| 17 | IVA on reverse charge | =16*0.23 |
| 20 | Total IVA due | =2+4+6+10+17 |
| 21 | Deductible IVA — imobilizado | =SUMIFS(input VAT, ..., "21") |
| 22 | Deductible IVA — existências | =SUMIFS(..., "22") |
| 23 | Deductible IVA — other | =SUMIFS(..., "23") |
| 24 | Total deductible IVA | =21+22+23 |
| 40 | IVA to pay | =MAX(0, 20-24) |
| 41 | IVA credit | =MAX(0, 24-20) |
python /mnt/skills/public/xlsx/scripts/recalc.py /mnt/user-data/outputs/portugal-vat-<period>-working-paper.xlsx
CSV format conventions. Portuguese banks export CSV with semicolons and DD-MM-YYYY or DD/MM/YYYY dates. Common columns: Data, Descrição/Movimento, Débito, Crédito, Saldo. CGD and Millennium BCP use their own export formats.
Portuguese language variants. Renda (rent), salário/vencimento (salary), juros (interest), transferência (transfer), contribuições (contributions), fatura (invoice), reembolso (refund), depósito (deposit), levantamento (withdrawal).
Internal transfers. "Transferência interna", "movimento entre contas". Exclude.
Portal das Finanças payments. Tax payments appear as "AT", "FINANÇAS", "PAGAMENTO ESTADO". Always exclude.
Segurança Social. Social security contributions appear as monthly direct debits. Always exclude.
SAF-T integration. If SAF-T file is available, it provides structured invoice data including NIF of counterparties, IVA rates, and amounts. Prefer SAF-T data.
Foreign currency. Convert to EUR at ECB rate.
IBAN prefix. PT = Portugal. ES, IE, FR, DE = EU. US, GB, BR = non-EU.
Inference: LDA = company; Unipessoal/Sociedade = company; trabalhador independente = freelancer/sole trader. Fallback: "Trabalhador independente, LDA, or SA?"
Fallback: "Normal regime or regime de isenção (Art. 53)?"
Fallback: "Your NIF? (9 digits, PT prefix for EU)"
Fallback: "Monthly (Vol. B) or quarterly (Vol. A)?"
Fallback: "What does the business do?"
Inference: Segurança Social outgoing. Fallback: "Employees?"
Fallback: "Any exempt sales?" If yes → R-PT-2.
Always ask. "IVA credit from prior period? (Campo 41)"
Fallback: "Customers outside Portugal? EU/non-EU? B2B/B2C?"
Conditional: "Do you have operations in Madeira or Azores?" If yes → R-PT-6 refuses.
This skill is incomplete without BOTH companion files: vat-workflow-base v0.1+ AND eu-vat-directive v0.1+.
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Other Portugal computations in the OpenAccountants Tax Library.
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