Application of VAT

VAT Rates may vary depending on the destination country and on the recipient of the services (if a taxable person or not).

The table below shows the VAT rules and the rates charged, considering the different situations:


Recipient of the services
   Location Taxable Person Not Taxable Person
(i.e., final consumer)
  Portugal Subject to VAT in Portugal at 23%
  European Union
Not subject to VAT in Portugal [article 6/6/a) VAT Code, a contrario]
Subject to VAT in Portugal at 23% [article 6/6/b) VAT Code]
  Other countries
Not subject to VAT in Portugal [article 6/6/a) VAT Code, a contrario]
Not subject to VAT in Portugal [article 6/11/l) VAT Code]