VAT on Lift refurbishment in an ARU building in Portugal: 6%, 13% or 23%?
6% applies to refurbishing or fully replacing a lift in a building inside an ARU, if the job is a works contract (verba 2.23). Outside an ARU the standard 23% applies unless another reduced-rate item fits.
- Rate
- 6% on the mainland
- Legal basis
- Verba 2.23, Lista I, Código do IVA (CIVA)
- Covered
- Replacing control boards, the cabin and the wiring, or a complete new lift when repairing the old one is no longer viable
- Contract
- Must be a works contract (empreitada)
- Proof
- The contractor must hold proof that the building is in an ARU, even if no licence is needed
- Official text (Lista I of the Código do IVA)
- info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigo...
- Sources
- info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigo...
info.portaldasfinancas.gov.pt/pt/informacao_fiscal/inform... - Checked
- 2026-11-05
What decides the rate
- The tax authority treats lift work of this kind as rehabilitation of the building that houses the lift.
- A lift sold or maintained outside a works contract is not covered.
Important
- This page is a general summary of public sources and not tax advice.
- Rates shown are for mainland Portugal. The rate depends on the facts of each job, so ask a certified accountant (contabilista certificado) or the Tax Authority (AT) before you invoice or pay.
More: VAT guide
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