How to Export to Portugal in 2026: 23% VAT, Import VAT Option, EORI

Duty and import VAT: rates and base

Portugal applies the EU's common customs tariff, so find the duty rate in TARIC under the 10-digit code, with any preferential rate for goods with valid proof of origin. Duty is charged on the customs value, normally the price paid plus freight and insurance up to the point where the goods enter the EU (Union Customs Code, Article 71). As in the rest of the EU, the import VAT base is the customs value plus duties and other taxes due on import, plus incidental costs up to the place of destination.

Import VAT follows the Portuguese rates for the region of import. On the mainland the standard rate is 23%, the intermediate rate 13% and the reduced rate 6%. The autonomous regions have lower rates: Madeira 22%, 12% and 5%, and the Azores 16%, 9% and 4%. Example with an assumed duty rate of 4%:

• Customs value, the price plus freight and insurance to the EU border: EUR 10,000.
• Duty at 4%: EUR 400.
• Transport from the port to the buyer in mainland Portugal, not in the customs value: EUR 200.
• Import VAT base: 10,000 + 400 + 200 = EUR 10,600; import VAT at 23%: EUR 2,438.
• Paid at import: EUR 2,838, or only the EUR 400 duty if the importer has opted to pay import VAT in its periodic VAT return.

Paying import VAT in the periodic VAT return

Under article 27(8) of the Portuguese VAT Code (CIVA), a taxable person can opt to pay import VAT in its periodic VAT return instead of at customs. The option covered goods listed in Annex C of the Code (except mineral oils) from 1 September 2017 and all goods from 1 March 2018. The importer must be on the monthly VAT regime, have a regular tax situation (no tax debts, or authorised instalment plans with guarantees), carry out only taxable operations or exempt operations with a right to deduct, and not be using an existing deferral of VAT on earlier imports.

The request is made electronically on the Portal das Finanças by the 15th day of the month before the option is to apply; the tax and customs authority (AT) answers within five days, and the option must be kept for at least six months. For an exporter, this means a qualifying Portuguese buyer importing on DAP or FCA terms pays no import VAT at the border; if you sell DDP and act as importer yourself, take Portuguese VAT advice first (see Triplicate's note on postponed import VAT in Europe).

EORI and consumer parcels

Operators established in Portugal with a tax identification number (NIF) are registered automatically, and their EORI number is PT followed by the NIF, for example PT123456789. An operator outside the EU whose first EU customs operation is in Portugal applies through the Portuguese customs declarations portal: it receives access credentials by e-mail, completes the EORI registration form and sends it with proof of its legal status, and the number is assigned after the documents are validated, which takes several days. A seller outside the EU usually needs none if the Portuguese buyer or its customs agent declares the goods (see Triplicate's note on EORI numbers).

Sales to Portuguese consumers follow the EU rules: for consignments up to EUR 150, VAT can be collected through IOSS or by the marketplace, and from 1 July 2026 to 1 July 2028 distance sales in these consignments pay a customs duty of EUR 3 per item (see Triplicate's guide to exporting to the EU).