Portugal: invoice requirements and VAT rates
Portuguese invoices follow art. 36 of the CIVA. The mainland rates are 23 %, 13 % and 6 %; the Azores (16 %, 9 %, 4 %) and Madeira (22 %, 12 %, 4 %) apply lower rates.
Rates last checked on 15 October 2026. Main legal basis: Código do IVA (CIVA), art. 36.
Open the invoice generator for Portugal
IVA rates
| Rate | Type | Typical use |
|---|---|---|
| 23 % | Standard | |
| 13 % | Reduced | List II CIVA, e.g. some foods, restaurant services |
| 6 % | Reduced | List I CIVA, e.g. basic foods, books, medicines |
The generator also offers an “Other rate” option for rates that apply only in part of the country or to special supplies.
Fields an invoice must show
The checklist in the generator applies these. Each requirement names its legal basis. Amounts are in EUR by default.
| Field | Basis | When |
|---|---|---|
| Invoice date | CIVA art. 36; Directive 2006/112/EC, Art. 226(1) | Always |
| Invoice number | CIVA art. 36; Directive 2006/112/EC, Art. 226(2) | Always |
| Seller tax ID | CIVA art. 36; Directive 2006/112/EC, Art. 226(3) | Always |
| Customer tax ID | CIVA art. 36; Directive 2006/112/EC, Art. 226(4) | When the customer accounts for the tax (reverse charge) |
| Seller name | CIVA art. 36; Directive 2006/112/EC, Art. 226(5) | Always |
| Seller address | CIVA art. 36; Directive 2006/112/EC, Art. 226(5) | Always |
| Customer name | CIVA art. 36; Directive 2006/112/EC, Art. 226(5) | Always |
| Customer address | CIVA art. 36; Directive 2006/112/EC, Art. 226(5) | Always |
| Description of every line | CIVA art. 36; Directive 2006/112/EC, Art. 226(6) | Always |
| Quantity of every line | CIVA art. 36; Directive 2006/112/EC, Art. 226(6) | Always |
| Date of supply | CIVA art. 36; Directive 2006/112/EC, Art. 226(7), when it differs from the issue date | Check; depends on the sale |
| Unit price of every line | CIVA art. 36; Directive 2006/112/EC, Art. 226(8) | Always |
| Tax rate of every line | CIVA art. 36; Directive 2006/112/EC, Art. 226(9) | Always |
| Tax amount | CIVA art. 36; Directive 2006/112/EC, Art. 226(10) | Always |
| Reason for exemption | CIVA art. 36; Directive 2006/112/EC, Art. 226(11) | When a line is exempt |
| Reverse-charge wording | CIVA art. 36; Directive 2006/112/EC, Art. 226(11a) | When the customer accounts for the tax (reverse charge) |
| Total amount | CIVA art. 36; Directive 2006/112/EC, Art. 226(8)-(10) | Always |
| Tax amount in local currency | CIVA art. 36; Directive 2006/112/EC, Art. 230 | When the invoice is not in EUR |
Identifiers
- NIF (VAT number): for example PT123456789
- Commercial registry number
Good to know
- This template lists the mainland rates; for Azores or Madeira enter the regional rate as a custom rate.
- Portuguese invoices normally carry an ATCUD code and a QR code from certified invoicing software. Draftbill does not generate these, so use its output as a draft or for documents outside that regime.
E-invoicing
Public bodies in Portugal receive e-invoices; domestic invoicing is tied to certified software and the tax authority’s reporting. Check the Autoridade Tributária before issuing from any other tool.
Peppol
Scheme 9946 addresses a Portuguese VAT number.
Draftbill offers the Peppol BIS Billing 3.0 export for Portugal. The default address scheme is 9946.