VAT on Solar batteries and inverters in Portugal: 6%, 13% or 23%?
23% applies to selling or fitting batteries and inverters for solar systems since 1 July 2025. Until 30 June 2025 they were taxed at 6% under verba 2.37 if usable only in solar systems.
- Rate
- 23% (standard rate) on the mainland
- Until 30 June 2025
- 6% if the part could only be used in solar systems
- Parts with other uses (until 30 June 2025)
- 6% only when sold or fitted with the solar equipment, otherwise 23%
- Now
- Verba 2.37 is marked as ceased in Lista I
- 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/codigo...
info.portaldasfinancas.gov.pt/pt/informacao_fiscal/inform... - Checked
- 2026-11-05
What decides the rate
- The tax authority did not assess the technical features of products.
- Standard rate applies to anything not named in the reduced or intermediate lists (art. 18 CIVA).
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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