VAT on Roof repair in an ARU building in Portugal: 6%, 13% or 23%?
6% can apply to re-roofing a building in an ARU when the job is a works contract and counts as rehabilitation of the building (verba 2.23). Without the ARU location, 23% applies unless the home-repair rule (verba 2.27) fits.
- Rate
- 6% on the mainland, if the conditions are met
- Legal basis
- Verba 2.23, Lista I, Código do IVA (CIVA)
- Contract
- The roof work must be a works contract (empreitada)
- Proof
- A municipal certificate that the property lies in an ARU
- Municipal licence
- Works that need no prior municipal control can still qualify
- 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 roof work must be rehabilitation of an existing building, giving it adequate performance and safety.
- What matters is the ARU location and the type of work, not whether a licence was needed.
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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