If you are registered for tourism or "Alojamento Local" (local accommodation) renting activities with the Portuguese Tax and Customs Authority (AT) and/or are registered in the National Tourism Register (RNT) with the Portuguese Tourism Board (Turismo de Portugal, I.P.), it is important to be aware of the tax requirements applicable to your situation.
General tax obligations for "Alojamento Local” businesses in Portugal include the following mandatory requirements:
1. Keeping your data updated with the AT
This includes the registration of your activity (this includes declaring the start of an activity, any relevant changes or suspension of that activity).
2. Issuing invoices for each booking
All invoices must be issued:
On behalf of the guest (and not of companies that intermediate the reservations and/or the payments for this accommodation);
For the amount you have received from the guest, without deducting any commissions or service fees you may have paid to intermediation platforms;
Indicating the VAT amount paid or with the mention “IVA – regime de isenção” (VAT - exemption regime), in case you fall under the exemption regime (article 53 of CIVA - Código do Imposto sobre o Valor Acrescentado - Value Added Tax Code).
3. Communicating all invoices to the AT The deadline for this obligation is until the 12th day of the month following the invoice’s date of issue.
Tax rights and obligations in case you use intermediation platforms
If you use intermediation platforms whose headquarters, establishment or registration is outside of Portugal, it is your obligation to deliver the VAT to the Portuguese State. To do this, make sure you:
Register for intra-community service acquisitions, filling in field 26 of the declaration of change of activity, when the digital platform is based in a member state of the European Union (EU);
Provide your NIF and registration number in the National Tourism Register to the digital platform;
Submit, via reverse-charge, the tax due on the payment of commissions/intermediation services charged to you by digital platforms, according to your VAT scheme:
Normal VAT regime - Fill in your periodic VAT return with the following fields:
Fields 16 (total amount of services) and 17 (VAT at the standard rate) for transactions with EU-based platforms;
Fields 3 (total amount of services) and 4 (VAT paid at standard rate) and field 98 of table 06-A for transactions with platforms based outside the EU;
You may also deduct the VAT paid on the acquisition of goods and services related to the activity, in the terms specified in articles 19 to 25 of the VAT Code.
Exemption Regime (Article 53 of the CIVA) - Proceed to reverse-charge VAT by submitting a monthly periodic VAT return until the end of the month following the service provided by the foreign intermediation platform, filling in the following fields:
Fields 16 (total amount of services) and 17 (VAT at the standard rate) for transactions with EU-based platforms;
Fields 3 (total amount of services) and 4 (VAT paid at the standard rate) and field 98 of table 06-A of the declaration for transactions with platforms based outside the EU;
In this case, you cannot deduct VAT.
Contacts for additional information
For additional information, you can contact the Portuguese Tax and Customs Authority (AT):
An online customer service (e-Balcão) is available on the “Portal das Finanças” website: www.portaldasfinancas.gov.pt > Contacte-nos > Atendimento e-balcão
Alternatively, you may contact the AT by telephone: Call centre: (+351) 217 206 707 Available on working days, from 9:00 am to 7:00 pm
If you need assistance with your "Alojamento Local” tax obligations, our team of experienced Accounts will be happy to help you. Contact us to schedule an appointment!
