How is the Value Added Tax applied in Portugal?

In Portugal, the Value Added Tax (VAT) is applied on most goods and services. VAT is, as a rule, included in the price payable by the consumer. The entry into Portugal of goods from outside the European Union set up an import. For VAT purposes, it is generally a taxable transaction, that is, subject to tax and it does not exempt. However, the import of personal property, during the usual transfer of residence from a third country, can benefit from the VAT exemption under certain conditions and limitations.
In Portugal, the VAT (Value Added Tax) is applied in accordance with current standards in the EU and focuses on most goods and services. VAT is, as a rule, included in the price payable by the consumer.
Portugal uses a three rate structure: a normal, levied on most goods and services and two reduced applicable to essential inputs that are an important part of household expenditure, in particular, foodstuffs, stated in Lists I and II annexed to VAT Code.
The autonomous regions of Azores and Madeira benefit from specific rates.
The rates in effect are as follows:
  • In the Continent, 6%, 13% and 23%;
  • in the Azores 5%, 10% and 18%;
  • in Madeira 5%; 12% and 22%.
The entry into Portugal of goods from outside the European Union set up an import. For VAT purposes, it is generally a taxable transaction, that is, subject to tax and it does not exempt.
However, the import of personal property, during the usual transfer of residence from a third country, can benefit from the VAT exemption under certain conditions and limitations.
The expression "personal property" affections for personal use by the person concerned or their family members, that the quantity and nature does not reflect any commercial interest or are intended for an economic activity. For example: household effects; Household provisions appropriate to normal family requirements; household pets and saddle horses; Portable instruments of mechanical arts or liberal professions for the pursuit of the profession concerned; bicycles and motorcycles, motor vehicles for private use and their trailers, camping caravans, pleasure boats and private aircrafts.
 
When importing a car, a single administrative document (DAU) is processed, under the customs rules, and then a customs vehicle declaration (DAV) is processed.
If the conditions for exemption are not met, the import is a taxable transaction in general, and in that case, the Customs proceed to the assessment and collection of VAT on the customs import declaration.

Source: Ministry of Finance


Para mais informações, consultar, no Portal das Finanças:

“Manual do IVA – vertente aduaneira”
http://www.dgaiec.min-financas.pt/NR/rdonlyres/871D3D33-E7B0-4245-BD18-A7850E71A99B/0/manual_iva_fev_2011.pdf

 

“Manual da Declaração aduaneira de importação”
http://www.dgaiec.min-financas.pt/NR/rdonlyres/5A66DDB6-6C31-4E4A-8846-A48245E52A04/0/manual_dau_importacao_vrs_1_act_19.pdf

 

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