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TEDB Official Sourced · 2026 Reference

Portugal VAT Rate on Business & IT Consulting

Complete statutory VAT classification, cross-border B2B reverse charge conditions, and EU OSS reporting guidance for supplies in Portugal.

23%
Standard Rate
Council Directive 2006/112/EC General Rule

Statutory Classification & Directives

Under official European Commission regulations and national legislation in Portugal, supplies of Business & IT Consulting are subject to the 23% standard rate.

Cross-Border B2B Supplies (Art. 196)
When selling to a VAT-registered business customer in Portugal from another EU member state, the reverse-charge mechanism applies. The invoice is issued with 0% VAT, citing "Reverse charge: Art. 196 of Council Directive 2006/112/EC".
B2C Distance Sales & One Stop Shop (OSS)
Sales to private consumers in Portugal require charging Portugal VAT (23%) once your pan-EU cross-border sales exceed €10,000. These obligations can be consolidated into a single quarterly OSS return without local registration.
Physical Inventory & Amazon Pan-EU FBA
Holding stock within a fulfillment warehouse located in Portugal creates an immediate domestic VAT registration obligation regardless of sales volume. OSS cannot be used to report domestic supplies from local inventory.

Active VAT Rates in Portugal (TEDB Schedule)

Complete breakdown of all standard, reduced, super-reduced, and parking VAT rates officially published for Portugal:

Classification Applied Conditions & Scope Rate
Standard rate General standard rate application 23%
Reduced rate Special reduced rate for specific regions (including articles 104, 105 and 120 of the VAT Directive) · Madeira Autonomous Region 22%
Reduced rate Special reduced rate for specific regions (including articles 104, 105 and 120 of the VAT Directive) · Azores Autonomous Region 16%
Reduced rate Restaurant and catering services, it being possible to exclude the supply of (alcoholic and/or non-alcoholic) beverages · The reduced rate excludes alcoholic beverages and soft drinks . 13%
Parking rate Parking rates (Article 105a(3) of the VAT Directive) · The parking rate of 13% applies to: 1. Wine, with the exclusion of “special wines” as fortified wines, liqueur wines or sparkling wines. 2. Agricultural tools and utensils, mobile silos, tractors, pumps and other machinery designed exclusively or mainly for the purpose of agriculture, cattle breeding or forestry. 3. Diesel for agriculture. 13%
Reduced rate Domestic care services such as home help and care of the young, elderly, sick or disabled · Supplies of home help services to children, the elderly, drug addicts, the sick or the disabled. Assistance services by telephone to the elderly and chronic patients. 6%
Super-reduced rate Temporary Exemptions, super-reduced or reduced rates (Article 105a(2) of the VAT Directive) · newsprint 6%

Live Compliance Engine Verification

Test calculations or verify another product category in Portugal using the live statutory engine:

EU & UK Live Rates · TEDB

Live VAT Rate Finder & Classification

Authoritative rate lookup and statutory legal basis direct from the European Commission Taxes in Europe Database (TEDB).

Standard rate Germany (DE) General goods
19% Standard rate
All rates active in this country (2)
Classification Applied Categories & Conditions Rate
Standard rate General standard rate application 19%
Reduced rate Provision of medical and dental care and thermal treatment · Reduced rate only on the supply of services by dental technicians in their professional capacity and the supply of dental prostheses by dentists and dental technicians. See preliminary remarks to “Reduced rates” and the “General comments” field 7%
Source: European Commission TEDB Verify on TEDB ↗
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Frequently Asked Questions

The statutory VAT rate on Business & IT Consulting in Portugal is 23% (Standard), synchronized with the European Commission Directorate-General for Taxation and Customs Union (TEDB) database.
Yes. Under Council Directive 2006/112/EC Art. 196, cross-border B2B supplies of services between EU taxable persons trigger the mandatory reverse charge. The customer self-accounts for VAT in Portugal, and the supplier issues a zero-rated invoice referencing Art. 196 / Art. 226(11a).
EU-established sellers can utilize the pan-EU €10,000 threshold (Council Directive 2006/112/EC Art. 59c). Once total cross-border B2C sales across all EU member states exceed €10,000 in a calendar year, destination-country VAT applies, which can be reported via the One Stop Shop (Union OSS) quarterly return.
Non-EU businesses holding stock locally (e.g. in Amazon Pan-EU FBA warehouses located in Portugal) must maintain a direct domestic VAT registration. For goods imported under €150 directly to consumers, the Import One Stop Shop (IOSS) can be utilized instead.

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Complete Portugal VAT Guide

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Other Rates in Portugal

Business & IT Consulting in Other EU Markets

LATESTBC’s PST Expansion Reaches Fabric and Pattern Sellers October 1 — Days … → OSS returns are filed quarterly — one return for all 27 EU states. Overseas sellers: VAT is due from your first EU sale — no threshold. IOSS covers imported goods up to €150 in value. 27 EU member states, one OSS registration.