The 30-second matrix
Supplier | You in VIES? | What you do in Portugal |
EU supplier, B2B invoice (no VAT) | Yes | Reverse-charge IVA → submit DP-IVA for that month → pay by the end of the next month → no deduction |
EU supplier, B2C invoice with their local VAT | No | Legally you remain sujeito passivo; in practice the AT does not pursue these. The proper fix is to register in VIES |
Non-EU supplier (US, UK), B2B invoice (no VAT) | — | Formally a reverse charge under art. 6.º n.º 6 al. a) CIVA → DP-IVA. In practice a grey area |
Non-EU B2C electronic services (Netflix to an individual, App Store) | — | The supplier pays PT VAT itself through OSS Non-Union. You do nothing |
The Recapitulative Statement (DR) is never submitted for purchases — only when you are the supplier of intra-EU B2B services. Don't let the name confuse you.
Material vs. formal obligation
Two distinct things, often conflated:
Material obligation — the duty to pay the tax. It arises from the operation itself, under art. 2.º n.º 1 al. e) (you are the person liable) combined with art. 6.º n.º 6 al. a) (place of supply is where the customer is established) of the CIVA.
Formal obligation — the duty to register (VIES, Declaração de Alterações).
Failing the formal obligation does not extinguish the material one. If the AT later finds an undeclared cross-border purchase, you may face the original VAT plus juros compensatórios and coima — and a separate fine for failing to register.
Scenario I — EU supplier, you are in VIES
You bought from Booking.com (NL), Google Ireland, Meta Ireland, Stripe Ireland or similar, and the supplier issued a clean intra-EU B2B invoice (no VAT, reverse charge notice).
What you submit
Document: Periodic VAT Declaration (DP-IVA) — only for the month of the purchase. Under art. 27.º n.º 3 + n.º 5 CIVA, you do not submit a DP-IVA in months with no intra-EU acquisition.
Fields in Box 06:
Field 16 — taxable base
Field 17 — VAT self-assessed at 23%
Fields 20 to 24 — deduction = zero, because art. 53 n.º 3 CIVA (as amended by DL 35/2025) expressly excludes the right of deduction in articles 19.º and 20.º
Field 93 — VAT payable
Deadline: by the end of the month following the operation (art. 27.º n.º 3 CIVA).
Reporting note: this is not the Declaração Recapitulativa (DR). DR is only for outbound intra-EU services where you are the supplier.
Scenario II — EU supplier, you are NOT in VIES
The supplier checks your NIF and finds it invalid for intra-EU operations. They treat you as B2C and issue an invoice with their local VAT (for example Google Ireland will charge 23 % Irish VAT).
In practice: you do nothing in Portugal. The invoice carries Irish VAT, and the supplier handles it in Ireland.
Legally, however: you remain sujeito passivo by operation of art. 2.º n.º 1 al. e) CIVA. The material obligation exists; only the formal obligation (VIES registration) is missing. The AT could in theory require self-assessment, but in practice it does not pursue this for small recurring subscriptions — the natural enforcement path is to require you to register in VIES.
What we recommend: if you operate regularly with intra-EU suppliers, file a Declaração de Alterações to register in VIES. After registration you fall under Scenario I, which is cleaner.
Scenario III — Non-EU supplier (US, UK), B2B
Notion, AWS, OpenAI, Adobe, GitHub, Cloudflare, Anthropic — most of them invoice without VAT once you provide your NIF.
The legal position: art. 6.º n.º 6 al. a) CIVA does not distinguish between EU and non-EU suppliers. If you are sujeito passivo (and an ENI under art.º 53 is a sujeito passivo isento, still a sujeito passivo) and you buy a service from a supplier not established in Portugal, the place of supply is Portugal and you are required to self-assess Portuguese VAT.
This means: technically you should file a DP-IVA for that month and self-assess 23 % IVA on the value of the service. The basis is art. 2.º n.º 1 al. e) + art. 6.º n.º 6 al. a) CIVA. RITI does not apply (RITI is for intra-EU only — for non-EU you go straight to CIVA). DR does not apply either.
In practice: a grey area. Many ENIs do not file, and the AT does not systematically verify small B2B SaaS subscriptions. But during an audit the AT can require additional assessment plus a fine (art. 26.º RGIT — coima for non-payment).
Workaround: do not provide your NIF when purchasing as an individual. The supplier will then treat the transaction as B2C and apply the OSS rules from the next section.
Non-EU B2C electronic services — a separate world
Since 2015 (Directive 2008/8/EC, implemented in PT through art. 6.º-A CIVA), non-EU suppliers of electronic services to B2C consumers in the EU must collect VAT in the consumer's country. They use OSS Non-Union to remit it.
So Netflix billed to a private individual in PT carries 23 % PT VAT collected via OSS. Apple App Store, Spotify, Steam, Patreon — same story. None of this requires anything from you.
⚠️ Do not confuse this with Scenario III. If you give the supplier your NIF, most of them will treat you as B2B and stop charging VAT — at which point you are back in Scenario III.
Worked example — €100 commission from Booking.com
You are an ENI under art.º 53, registered in VIES.
In May 2026 you pay a €100 commission to Booking.com (Netherlands). The invoice arrives without VAT, with a reverse charge notice.
Step | Action |
Document | DP-IVA — only for May 2026 |
Deadline | 30 June 2026 |
Box 06 — Field 16 (taxable base) | €100.00 |
Box 06 — Field 17 (IVA at 23 %) | €23.00 |
Box 06 — Fields 20 to 24 (deduction) | €0.00 — art. 53 n.º 3 CIVA |
Box 06 — Field 93 (payable) | €23.00 |
IRS withholding | Not applicable (Booking.com is a legal entity) |
Deductibility for your activity | None. €23 is a real cost while you remain under art.º 53 |
In months where you have no intra-EU acquisitions, you do not submit a DP-IVA.
AT enforcement — what to actually expect
The AT typically discovers undeclared cross-border purchases through:
Inspeção Tributária — a tax audit that reviews bank statements and identifies recurring payments to foreign suppliers (Adobe, Google, AWS).
Cruzamento de dados — automatic data exchange between EU tax authorities. If a supplier reports your NIF in their VIES return, it can surface in Portugal.
Bank data analysis — as part of anti-evasion programmes, the AT has access to certain banking information.
On discovery, the AT will:
issue a Liquidação Adicional for the missing VAT,
add juros compensatórios and a coima for non-payment,
separately fine the failure to register in VIES and file the Declaração de Alterações.
FAQ
"I bought Notion using my NIF — do I really have to file?" Legally, yes. In practice, most ENIs don't, and the AT rarely pursues small B2B SaaS. Be aware of the audit risk.
"What if I never gave a NIF when purchasing?" Then the supplier treats you as B2C. Material obligation is significantly weaker or absent — but check that the supplier actually invoiced you as B2C (no NIF on the invoice).
"I've been buying like this for a year and never filed." Talk to a TOC. The AT can go back four years; voluntary regularisation usually softens penalties.
"Do I file DP-IVA every month or only when there's a purchase?" Only in months with a relevant cross-border acquisition (art. 27.º n.º 5 CIVA).
"Where do I activate VIES?" Submit a Declaração de Alterações at Portal das Finanças. Once your NIF appears in the public VIES register as valid for intra-EU operations, EU B2B suppliers will be able to invoice you without VAT.
This article is informational. For your specific case, consult a TOC or contact us through Fiz.