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]
|
-
-
Footwear Consumer 2030
A study reflecting on the main global consumer trends and the key changes for the footwear industry.
-
World Footwear Public Calendar
Click here to subscribe an updated version of the calendar displaying the footwear trade shows.
-
-
-
Media Partners
Media Partners
-
La Conceria
UNIT Publishing House
Schuhkurier
Shoe Intelligence