Portugal Reverse Charge VAT Invoice Calculator
Check whether to charge 23%, 13% or 6% IVA, apply reverse charge (IVA — autoliquidação), or invoice exempt — with a ready-to-copy invoice preview.
Last updated: September 20261 · Enter the invoice details
2 · Result
| Net amount | — |
| IVA | — |
| Invoice total | — |
3 · Invoice
A professional invoice is generated automatically from the calculator above. Edit any field before printing or copying.
INVOICE
From (supplier)
Bill to (customer)
| Description | Qty | Unit price | VAT % | Amount |
|---|---|---|---|---|
| 0% | — |
How reverse charge VAT works in Portugal
Portugal's reverse charge system is called autoliquidação: instead of the supplier charging IVA, the customer accounts for the tax. The general place-of-supply rule (Article 6.º, n.º 6 of the CIVA) says B2B services are taxed where the customer is established, while B2C services are taxed where the supplier is established. So when a Portuguese business supplies services to a VAT-registered business in another EU country, the invoice carries 0% IVA and the customer self-accounts for VAT in their own Member State under Article 196 of the EU VAT Directive.
For domestic Portuguese clients you charge IVA at the normal rates — 23% / 13% / 6% on the mainland, 22% / 12% / 5% in Madeira and 18% / 9% / 4% in the Azores. Intra-EU supplies of goods to VAT-registered businesses are exempt under the RITI regime rather than reverse-charged, and exports outside the EU are exempt. Sales to EU consumers are generally taxed in Portugal.
This calculator applies that decision tree to your invoice: it tells you whether to charge IVA, apply reverse charge, or invoice exempt, and shows the exact mandatory wording — invoices under reverse charge must carry the mention "IVA — autoliquidação" (Article 36.º, n.º 13 of the CIVA). It also reminds you of your declaration duties: the Declaração Periódica de IVA (DPIVA) and, for intra-EU operations, the Declaração Recapitulativa. Always verify your EU customer's VAT number in VIES first.
Frequently asked questions
What wording must a reverse-charge invoice carry in Portugal?
The invoice must include the expression "IVA — autoliquidação". This is a mandatory mention under Article 36.º, n.º 13 of the CIVA whenever the customer is liable for the tax.
B2B vs B2C — where is the service taxed?
Under Article 6.º, n.º 6 of the CIVA: for B2B the service is located (and taxed) where the customer is established; for B2C it is located where the supplier is established. Special rules in n.ºs 7–15 cover exceptions such as property-related services.
What are the Portuguese IVA rates in 2026?
Mainland Portugal: 23% standard, 13% intermediate, 6% reduced. Madeira: 22% / 12% / 5%. Azores: 18% / 9% / 4%. Reduced rates cover essentials such as basic food, books, medicines and passenger transport.
Which declarations must I file?
The Declaração Periódica de IVA (DPIVA) is the periodic VAT return. If you carry out intra-EU operations (reverse-charge services or intra-EU supplies of goods), you must also file the Declaração Recapitulativa.
Last updated: September 2026.