Domestic supplies (Portugal)
Any natural or legal person that makes taxable supplies of goods or services in Portugal has an obligation to register and account for VAT.
A Portuguese VAT registration may also be required where the threshold (see 39.1) is exceeded in respect of distance selling (see 39.6) and/or supplies of BTE services into Portugal (except for non-EU companies for which no de minimis threshold applies) (except where the One Stop Shop (OSS) system is used (see 39.53)), or intra-EU acquisitions of
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Web page updated on 17 Mar 2025 14:33