Under official European Commission regulations and national legislation in Portugal, supplies of Warehousing, Storage & Freight are subject to the 23% standard rate.
Statutory Note: Domestic warehousing, storage, and intra-EU freight incur standard VAT in the country where services are performed or established. Cross-border freight directly linked to the export of goods outside the EU is zero-rated (exempt with credit).
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.
Portugal · TEDB 2026 STATUTORY ENGINE
Portugal Live Statutory VAT Verification: Warehousing, Storage & Freight
Official European Commission TEDB calculation and legal classification for Portugal.
Standard rate
Portugal (PT)
Warehousing, storage & freight
Domestic warehousing, storage, and intra-EU freight incur standard VAT in the country where services are performed or established. Cross-border freight directly linked to the export of goods outside the EU is zero-rated (exempt with credit).
All rates active in this country (7)
Classification
Applied Categories & Conditions
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%
Frequently Asked Questions
The statutory VAT rate on Warehousing, Storage & Freight 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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