Your situation
You sell goods or digital services to customers in other countries, through your own store or via marketplaces. Your accounting stops being purely Portuguese.
Where is VAT due?
| Situation | Where VAT is accounted for |
|---|---|
| Consumer in Portugal | Portugal |
| Consumer in the EU, below the threshold | Portugal |
| Consumer in the EU, above the threshold | Customer’s country, via OSS |
| EU business with a valid VAT number | Reverse charge by the customer |
| Customer outside the EU | Export rules |
The OSS one-stop shop lets you declare VAT owed across several member states in a single country. Registration is not automatic.
What to watch
- Invoicing software certified by the Portuguese tax authority: mandatory above certain thresholds.
- Marketplace commissions: paid to non-resident entities, they trigger the Modelo 30 filing.
- Validating your customer’s VAT number in VIES before applying the reverse charge.
- Stock held in other member states: it can create a local registration obligation.
The EA services for this situation
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Company accounting
Monthly accounting for a Portuguese company costs between €120 and €500 per month plus VAT, depending on size, document volume and how complex the business is. It covers bookkeeping, periodic IVA returns, IRC calculation and the annual accounts.
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Freelancer accounting
Accounting for a freelancer in Portugal costs between €25 and €75 per month plus VAT, depending on your regime, invoicing volume and whether you work with clients abroad. It covers recibos verdes, IVA, withholding tax, Segurança Social and IRS.
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Consulting
Consulting is charged at €75 per hour plus VAT. The first consultation is free: it frames your question, identifies which obligations apply and sets out the way forward, with no commitment.
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Company formation in Portugal
Incorporation is handled by a partner solicitadora — a regulated Portuguese legal professional entitled to incorporate companies. EA Contabilidade collects the shareholder and company details through a full form, passes the file to the solicitadora, and then handles the RCBE, Segurança Social registration, the NISS and opening a bank account.