IVA calculated automatically. Your declaration submitted in one click.

Yes, if you are in the normal IVA regime with quarterly declarations and without organised accounts (contabilidade organizada). FIZ prepares the periodic IVA declaration and submits it to AT after your one-click confirmation. If you keep organised accounts, whether by choice or because the law requires it, you need a certified accountant.

Auto Pro and Prime Pro; the recapitulative declaration is in Prime Pro only. The Auto and Prime plans are for people exempt from IVA.

Yes, with the Auto Pro and Prime Pro plans. Tax Shield reimburses fines for errors FIZ makes in the declarations FIZ submits for you: up to 500 € per declaration with Auto Pro and up to 1,500 € with Prime Pro.

It starts with the first declaration submitted through FIZ and does not cover errors in the data you provide. If you receive a fine, contact FIZ support and send the notice within 10 days of receiving it.

The periodic declaration is monthly or quarterly, depending on your regime, and is submitted by the 20th of the second month after the period; as an exception, the June declaration and the second-quarter declaration are submitted by 20 September. The exact dates for each year are in AT’s tax calendar.

IVA is paid by the 25th of the month in which the submission deadline falls; that date is shown on the payment document.

Yes. Under the normal regime, there is a periodic declaration for every period, even with no transactions and no IVA to pay; FIZ prepares it and submits it once you confirm, as in any other period.

The difference carries forward to the next periods as an IVA credit, and FIZ includes it in the next declaration. You can request a cash refund of this credit in three cases: when you cease activity or switch to the exemption regime (for a credit of 25 € or more), when the credit exceeds 3,000 €, or when the credit has been carried forward for 12 months and is above 250 €.

FIZ excludes cancelled invoices from the calculation and takes into account credit notes you issue and receive. For a credit note you issue, IVA on sales is reduced once there is evidence that the customer acknowledged the correction or received a refund.

For a credit note you receive, the deductible IVA is corrected by the end of the period following its receipt. If the invoice was already in a submitted declaration, the correction goes into a later declaration as an adjustment.

Yes: IVA is due on the date of the transaction or the date the invoice is issued, even if the customer pays later. If the customer pays an advance, IVA on that amount is due on the date it is received.

If the customer never pays, you can recover that IVA later: for example, when the debt has been overdue for more than 12 months, you show that you tried to collect it and AT authorises the correction.

The optional IVA de caixa (cash accounting) regime has its own rules; for the self-employed, FIZ calculates IVA by invoice date.

Under the normal IVA regime, the recapitulative declaration is submitted for the quarters (or months) in which you sold to businesses in other EU countries with a valid IVA number in VIES (the EU database of IVA numbers). It covers goods shipped to another EU country and services where the customer pays the IVA in their own country.

It reports these sales to AT, with no tax to pay; for sales of goods, submitting it is a condition of the exemption.

If your periodic declaration is quarterly, the recapitulative declaration is due first: by the 20th of the month after the quarter. For the July to September quarter, for example, the recapitulative declaration is due by 20 October and the periodic one by 20 November.

If your periodic declaration is monthly, the recapitulative declaration is monthly too, due by the 20th of the following month. The recapitulative declaration also becomes monthly once the sales of goods it covers have exceeded 50,000 € in the current quarter or in any of the previous four.

The customer pays the IVA in their own country, if their IVA number is valid in VIES. Your invoice has no Portuguese IVA. Invoices for services carry the note “IVA - autoliquidação”; invoices for goods shipped to another EU country carry the note “Isento artigo 14.º do RITI”.

Both kinds of sale go into the recapitulative declaration and the periodic declaration.

As an exception, Portuguese IVA applies to certain services that take place in Portugal: those related to property, passenger transport, restaurant and catering services, short-term hire of means of transport and admission to in-person events.

Portuguese IVA, and FIZ includes it in the calculation for the period. The main exceptions: for electronic services, such as software or recorded courses, and for goods shipped to the customer, the IVA of the customer’s country applies once the total of such sales to all other EU countries has exceeded 10,000 € in the current or previous year.

For live online classes and events, the IVA of the customer’s country applies from the first euro. In both cases, the IVA of the customer’s country is reported separately, for example through the One-Stop Shop (OSS).

For services to businesses outside the EU, you invoice without Portuguese IVA, because the service is treated as supplied in the customer’s country. Goods shipped outside the EU are an export, exempt from IVA, with the customs exit documents as proof.

In both cases the sale goes into the periodic declaration with no IVA to pay, and the IVA on the related expenses remains deductible. Exceptions subject to Portuguese IVA include services related to property in Portugal and admission to in-person events in Portugal.

Autoliquidação applies to services you buy for your business from suppliers established outside Portugal, such as advertising or software subscriptions.

Some services are taxed in the country where they are performed or where the property is located, for example restaurant services, accommodation and property-related services. What decides it is the type of service and where the supplier is established, not simply whether the invoice shows IVA.

Only Portuguese IVA can be deducted in the periodic declaration. If the foreign tax was invoiced by mistake, the supplier corrects the invoice.

If another EU country’s IVA was invoiced correctly, you can claim it back from that country through the Portal das Finanças by 30 September of the following year; outside the EU, that country’s own rules apply.

Autoliquidação in Portugal can apply even when the invoice shows foreign tax; in that case, Portuguese IVA is charged in your declaration and, if you have the right to deduct, deducted in the same declaration.

Besides a NIF, you need to be registered for intra-EU transactions; you can check this registration in VIES.

With that registration, the supplier invoices services for your business and goods shipped to Portugal without its country’s IVA, and Portuguese IVA is charged and deducted in the periodic declaration.

Services with their own rules, such as accommodation or restaurant services, keep the IVA of the country where they are provided.

Yes, if the invoice is for a service under autoliquidação or for a taxable purchase of goods from another EU country. FIZ includes it in the periodic declaration from the invoice you upload.

On imports, the IVA is paid at customs. For the deduction, what counts is the customs documents in your name: the supplier’s invoice alone is not enough.

The IVA you pay on purchases, including those for your business, is a cost to you and cannot be deducted. Even though you are exempt, IVA may be due under autoliquidação on services for your business bought from foreign suppliers; that IVA is declared and paid, and it is not deductible either.

For goods bought from other EU countries, separate rules apply, based on how much you buy and whether you are registered for intra-EU transactions.