Portugal – Intrastat Reporting and VAT Rates 2026

Portugal, as a dynamic member of the European Union, continuously adapts to changing trade conditions. The National Statistics Institute (INE) introduced significant changes to the Intrastat thresholds in 2025, aimed at facilitating compliance for businesses and adjusting to new market realities. These changes simplify reporting procedures while enhancing the accuracy and efficiency of statistical data collection on intra-EU trade. The 2026 thresholds remain at the same levels confirmed for 2025.
Intrastat in Portugal

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Authorities Responsible for Intrastat Reporting

In Portugal, the Instituto Nacional de Estatística (INE), or National Statistics Institute, is responsible for Intrastat reporting. The INE operates two main data collection centres that gather and process information on intra-EU trade. One centre serves companies based in mainland Portugal and the autonomous region of the Azores, while the other is dedicated to companies based in the autonomous region of Madeira. These specialised centres support businesses in meeting their reporting obligations, enabling effective and precise collection of statistical data crucial for monitoring and analysing trade flows within the EU.

Intrastat Thresholds in Portugal

Mainland Portugal and Azores

For 2026, Portugal’s Intrastat reporting thresholds remain at the levels confirmed for 2025:

  • Imports (arrivals): €650,000
  • Exports (dispatches): €600,000

Companies whose value of intra-community transactions exceeds these thresholds in a given calendar year are required to submit monthly Intrastat declarations.

Autonomous Region of Madeira

For intra-Union operators based in the Autonomous Region of Madeira, a separate lower threshold applies: arrivals and dispatches of a value equal to or above €25,000 (over the last 12 available months) trigger the statistical reporting obligation.

Declaration Periods and Deadlines

Intrastat declarations must be submitted monthly and filed by the 15th day of the month following the reporting period. If the declaration deadline falls on a weekend or bank holiday, the deadline is not extended to the next working day. Companies must therefore plan ahead to meet these dates and avoid delays or potential penalties for late submission.

Methods of Declaration Submission

Paper Declarations

Companies may submit Intrastat declarations in paper form by sending them by mail to the INE. Copies of paper declarations should be retained for at least two years, as they may be required during audits or compliance verifications.

Electronic Declarations via WebInq

Alternatively, companies can use the WebInq online platform provided by the INE to submit declarations electronically. Using WebInq requires obtaining a user ID and password. Electronic submission is generally faster and reduces the risk of errors compared to paper methods.

Corrective Declarations and Zero Declarations

Corrective Declarations

If corrections need to be made to a submitted declaration, companies must file a corrective declaration. Users of the WebInq platform can make corrections online, which significantly simplifies the process and allows for immediate data updates.

Zero Declarations

Even if no intra-community transactions occurred in a given month, companies are still required to submit a zero declaration to maintain reporting continuity. A zero declaration serves as formal confirmation of no trading activity during the specified period and is necessary for the completeness and integrity of statistical data.

Penalties for Non-Compliance

Failure to comply with Intrastat obligations may result in a financial penalty ranging from €500 to €50,000. Penalties are typically imposed only in cases of refusal to cooperate. Companies that make errors but demonstrate willingness to correct and supplement missing information can generally avoid the most severe financial sanctions.

VAT Rates in Portugal

Mainland Portugal

Portugal applies three VAT rates on the mainland: a standard rate of 23%, an intermediate rate of 13%, and a reduced rate of 6%. Reduced and intermediate rates apply to selected food items, pharmaceutical products, medical services, restaurant meals, agricultural tools, wine, and other specified goods and services.

Autonomous Region of Madeira

In Madeira, the standard VAT rate is 22%, the intermediate rate is 12%, and the reduced rate is 5%.

Autonomous Region of the Azores

In the Azores, the standard VAT rate is 16%, the intermediate rate is 9%, and the reduced rate is 4%.

Summary

Portugal’s Intrastat thresholds for 2026 remain unchanged from 2025 — €650,000 for arrivals and €600,000 for dispatches on the mainland and in the Azores, and €25,000 for both flows in Madeira. Businesses operating in Portugal must be aware of these thresholds, the applicable filing deadlines, and the correct VAT rates for each region. Regular monitoring of any further regulatory changes is essential for maintaining full compliance. We encourage you to consult with our experts to avoid errors and ensure you meet all current requirements: Contact us – amavat®.

Michał

Michał Pakuła

Sales Specialist

He knows business inside out and understands that good collaboration is the key to success. He loves interacting with people, which is why he always prioritizes open communication and a personalized approach—no templates, just concrete solutions. He is passionate about foreign languages, which helps him better understand different cultures and build strong, long-term relationships. At work? Complete professionalism, a focus on client needs, and delivering solutions that truly work.

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