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Portugal

Taxes

Updated 02/2011

Legal requirements

Taxation is regulated by the Tax Codes on the various taxes (VAT, IRS, IRC, IMI, etc.).

Tax system

The following are some of the tax obligations that a business has or may have: Corporation Tax (IRC), Value Added Tax (VAT), Vehicle Tax and Customs Duties. In Portugal, the Directorate-General for Taxation (DGCI) is responsible for organising the whole tax system.

The Tax Calendar section of the Tax Gateway provides a calendar indicating the dates and deadlines with which individuals and businesses must comply in terms of their tax return obligations and payment obligations.

Direct taxes

  Corporation Tax (IRC) applies to all corporate income, even where this stems from unlawful acts.

  Personal Income Tax (IRS) applies to the income of individuals resident in Portugal and, in the case of non-residents, to income regarded as earned in Portugal. It applies even where this income stems from unlawful acts.

There is also a Municipal Tax, which is levied on the taxable value of properties located within municipalities. A distinction is made in this case between rural and urban properties.

Indirect taxes

Indirect taxation mainly involves Value Added Tax (VAT) and Stamp Duty (IS).

Value Added Tax (VAT) is levied on expenditure or consumption. It must be declared for any business activity and must be paid when an invoice or equivalent document is issued to prove the sale of goods or provision of services.

  Stamp Duty (IS) is levied on all deeds, contracts, documents, title deeds, books, papers and similar documents indicated in the General Table, including free transfers of assets.

Administrative procedures

Submitting tax returns

The Directorate-General for Taxation (DGCI) has a webpage where you can access all the templates and forms for the various taxes, as well as information on the relevant authorities to which they must be submitted.

Taxes can be paid in person at local tax offices or on-line by submitting an on-line tax return. On the DGCI website, you can submit and view IRS, IRC, VAT, asset and annual returns, and also find out about other obligations and information for non-resident taxpayers.

To use the on-line services of the Tax Gateway, in addition to your taxpayer’s number, you need a password. This can be requested on-line and is sent by post to the relevant individual or business. Individuals can also authenticate their tax returns using the digital certificate forming part of their Citizen’s Card.

Resources

The Directorate-General for Taxation (DGCI) has a webpage with a Frequently Asked Questions section.

The Customs Tariff Consultation Service provides access to information on EU and national legislation applicable to customs clearance, including: Customs Tariff Classification (classification of goods in the nomenclature), Taxation of Goods Imported from Third Countries (Customs Duties, VAT and Excise Duties), and other measures applicable to the import and export of goods (restrictions and prohibitions, customs clearance conditions).

Help & advice

Help & advice

If you have any tax queries, please contact the Directorate-General for Taxation (DGCI) by visiting its offices throughout the country, by phoning the Helpline on +351 707 206 707 or by e-mail.

SOLVIT helps businesses deal with problems that arise when national authorities wrongly apply EU market rules.

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