Portugal VAT form guide

The VAT return is a periodic compilation where taxpayers must report all transactions that are relevant for VAT purposes during the reporting period. Even if no transactions are carried out, a nil VAT return must still be submitted.

Deadlines and Frecuency

In Portugal, VAT returns must be submitted by the 20th day of the second month following the reporting period, regardless of whether you report monthly or quarterly. If the deadline falls on a weekend or public holiday, it is automatically shifted to the next working day.

Additionally, there is a requirement to submit an annual VAT return, which is due by 15th July of the following year.

If your Portuguese VAT return results in a payable position, the deadline for making the VAT payment is by the 25^th day of the second following month. Payments are made via bank transfer, and taxpayers must ensure the correct details and references are used when processing the payment to avoid delays or penalties. A specific payment reference number is generated after the submission of the VAT return. Marosa will provide you with updated payment instructions every reporting period you need to make a VAT payment.

If the return shows a credit position, the excess input VAT is generally carried forward to the following reporting period. However, under certain conditions, it is possible to request a refund of the VAT credit reported in the VAT return. Your Marosa team will facilitate you more information and instruct you on the steps to follow in case you decide to claim a VAT refund.

VAT Manual

Find additional information in our VAT manual VAT returns in Portugal.

VAT Templates

Below you’ll find VAT templates available in English.