What changed on 1 July 2025
Until then, many Alojamento Local operators (Portugal’s short-term tourist rental status) fell under the article 53 CIVA exemption, which waives VAT below a given turnover. Since 1 July 2025, non-resident taxable persons can no longer rely on it: they move to the standard VAT regime from the first euro invoiced.
In practice, a non-resident owner running an AL apartment must now charge VAT on stays, file periodic returns and follow Portuguese e-invoicing rules.
What €25 per month plus VAT covers
- checking the invoices issued for stays;
- periodic IVA returns;
- Modelo 30 — the declaration of payments made to non-residents, typically Airbnb and Booking commissions;
- treatment of the income under IRS, category B or F depending on your case.
What is billed separately
| Service | Price |
|---|---|
| Activity registration with the tax authority, once | €40 plus VAT |
| Each receipt issued by the firm | €5 plus VAT per receipt |
If you issue your own receipts, the second line does not apply: the firm only checks them, and that is part of the €25 monthly fee.
This service does not include managing bookings or dealing with guests.
What about Airbnb and Booking commissions?
They are payments to non-resident entities. They trigger a Modelo 30 filing, due by the end of the second month after payment, and may require VAT reverse charge.
Official sources
| Service | Price |
|---|---|
| Alojamento Local accounting | €25/month + VAT |
IVA to be added at the legal rate in force.
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