½Û×ÓÊÓƵ

Home / Tolley's EU and Global VAT /39 Portugal /Domestic VAT (Portugal) / General (Portugal)
Commentary

General (Portugal)


39 Portugal

General (Portugal)

Portuguese VAT applies at the standard rate (see 39.1) to any supply of goods or services made in Portugal other than:

  1. Ìý

    •ÌýÌýÌýÌý exempt supplies (see 39.41);

  2. Ìý

    •ÌýÌýÌýÌý exempt with recovery (zero rated) supplies (see 39.44);

  3. Ìý

    •ÌýÌýÌýÌý reduced-rated supplies (see 39.45);

  4. Ìý

    •ÌýÌýÌýÌý supplies by non-taxable persons for VAT purposes (ie VAT-exempt persons) (see 39.46); and

  5. Ìý

    •ÌýÌýÌýÌý supplies not made by way of business (see 39.47).

Supplies

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
TAKE A FREE TRIAL TAKE A FREE TRIAL

Web page updated on 17 Mar 2025 13:41