按地区划分的税率 Portugal

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葡萄牙 SaaS 增值税详解

葡萄牙遵循欧盟的增值税（VAT）体系，该体系规定软件即服务（SaaS）和其他数字服务需缴纳 23% 的增值税。该税收体系于 1986 年采用，在提高欧盟成员国的税收收入和确保合规性方面发挥着至关重要的作用。但是，某些类别的教育服务如果符合与教育机构或提供商相关的特定标准，则可能免征增值税。

Portugal

葡萄牙于 1986 年采用欧盟增值税体系，以提高税收收入和改善合规性。

Official government link: 税务和海关总署

23.00%

E-products and services VAT/Sales tax rate

6.00%

Reduced tax rate

税率降低的产品类别

电子书在葡萄牙的税率较低

免税产品类别

Educational services: Some online courses, e-learning platforms, and educational content might be exempt if they meet specific criteria related to the educational institution or provider.

Reverse charge mechanism for B2B sales

Yes

Tax ID validation required

Yes

When do you have to register

Non-resident companies have to register as soon as goods are being delivered or services are being provided

可在线注册

Yes

Local representative needed

Yes

注册流程

Companies located outside of Portugal who provide taxable digital services there may need to register for VAT with the Portuguese tax authorities (AT). Businesses from non-EU countries must have a tax representative in Portugal to handle this registration.

Alternatively, they can use the Mini One Stop Shop (MOSS) system. MOSS simplifies VAT compliance for businesses providing telecommunications, broadcasting, television, and electronic services to EU consumers where they don’t have an establishment. If a supplier is based outside the EU and not registered for VAT in any member state, they can choose Portugal as their MOSS identification state.

List of digital and electronic services liable for tax

Digital media and entertainment:
E-books, movies, music, images (whether purchased or streamed)
Cloud-based software and services:
SaaS, PaaS, and IaaS
Web-related services:
Websites, hosting, and internet providers
Online marketing:
在线广告和联盟营销

Penalties

在葡萄牙，如果您延迟提交增值税申报表或完全未提交，您可能会面临 300 欧元至 3,750 欧元的罚款。

此外，如果您延迟或未支付应付的增值税，您可能会被处以未付税款金额 30% 至 100% 的罚款。

Registration threshold

No threshold, non-resident companies must register for VAT

Filing interval

Monthly/Quarterly

Filing deadline

报告期后第二个月的第 20 天。

E-invoicing requirements

Yes

记录保存

The following documents must be kept for 10 years:

以下是一些您应该保留的关键税务文件：

Invoices: Both sales invoices you issue and purchase invoices you receive.
Accounting records: General ledger, subsidiary ledgers, cash books, bank statements, etc.
Tax returns: Copies of filed tax returns and proof of payment.
Import/export documents: Customs declarations, shipping documents, etc.
Contracts and agreements: Any contracts or agreements that have tax implications.
Correspondence: Any correspondence with the tax authorities.

Key Deadlines and Record-Keeping

Businesses operating in Portugal must adhere to specific compliance requirements related to SaaS sales tax. They are obligated to file VAT returns on a monthly or quarterly basis, depending on the individual business’s circumstances. The deadline for payment is the 20th day of the second month following the reporting period. To ensure compliance, it is essential to maintain accurate records for a period of 10 years. These records include sales and purchase invoices, accounting data, tax returns, import/export documents, contracts, and relevant correspondence with tax authorities. Additionally, embracing e-invoicing is highly recommended to streamline the VAT compliance process.

Mastering SaaS Sales Tax in Portugal

To ensure efficient and accurate management of SaaS sales tax in Portugal, seeking guidance from experienced tax professionals is essential. They can provide valuable insights and assistance in navigating the complexities of VAT regulations. Additionally, embracing automation tools and streamlining processes can significantly enhance efficiency and reduce administrative burdens. Remember, the accurate and timely fulfillment of VAT obligations is crucial for maintaining good standing with the tax authorities and avoiding potential penalties.

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