Do I charge VAT to a client abroad?
A few short questions on the customer and the service, answered from CIVA art. 6.º: no blanket «foreign means no VAT», and every answer says what it depends on.
Frequently asked questions
Do I charge VAT to a client abroad?
It depends on the customer and the service. A service to a business customer established outside Portugal is not taxable in Portugal (CIVA art. 6.º n.º 6 applies only to customers established here, or to private individuals when you are based here). A service to a private individual usually is, with exceptions such as the art. 6.º n.º 11 list for customers outside the EU.
What is the declaração recapitulativa?
A declaration listing services to taxable persons in other EU countries that are not taxable in Portugal (CIVA art. 29.º n.º 1 i)). It is due by the 20th of the following month for monthly VAT filers, or by the 20th of the month after the quarter for quarterly filers (RITI art. 30.º and the AT instructions).
Is the customer's VAT number enough proof that it is a business?
For an EU customer, a valid number checked on VIES is the usual starting point. Keep the check with its date. For a customer outside the EU, keep something that shows it is a business, such as a registration document or tax ID.
Does the article 53 exemption change the answer?
It removes the VAT you would charge on operations taxable in Portugal, so a private customer in the EU is not charged VAT if you are exempt. It does not change the place of supply, and whether an exempt person files the recapitulativa is worth confirming with the AT or an accountant.
What does this tool not cover?
EU one-stop-shop registration for consumer sales, the VAT rate, services with special place rules such as transport or catering, and your customer's own obligations. It is guidance, not tax advice: check the articles linked under the result.