VAT on New build filed before 25 Sept 2025 in Portugal: 6%, 13% or 23%?
23% applies to a new-build contract whose licence application was filed before 25 September 2025, even if the licence is issued later, because verba 2.42.1 looks at the date of the application.
- Rate
- 23% (standard rate) on the mainland
- Date that counts
- The date the licence application was filed
- Not the date of
- The licence or the use document
- Prior notice
- The date the prior notice (comunicação prévia) was filed
- Works without prior control
- The date of the prior opinion or of the start-of-works information
- 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...
info.portaldasfinancas.gov.pt/pt/informacao_fiscal/inform... - Checked
- 2026-11-05
What decides the rate
- Changes inside the same planning process do not change the starting date.
- In one ruling, a licence application filed in May 2022 kept the contract at 23% although the licence was still pending.
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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