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]
|
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