Importing into Portugal: VAT, duty and clearance
Portugal applies a 23% standard VAT rate. Customs duty is relieved on consignments up to €150, but import VAT applies to every commercial consignment.
✓ VAT rate verified · 2026-11-05
Standard VAT
23%
Duty relief
≤ €150
EORI
PT + 9 digits
What to know before shipping
- Portugal applies a 23% standard rate on the mainland; Madeira and the Azores have lower rates.
- Import VAT is declared through the periodic VAT return.
- Customs clearance is handled by AT (Autoridade Tributária).
Clearance documents
- Commercial invoice
- Packing list
- EORI number
- HS code per line item
Working example: a €500 consignment of apparel with €40 freight into Portugal. Duty is charged at 12% on the goods value; import VAT is charged at 23% on the customs value plus any duty.
Questions about importing into Portugal
Are Madeira and the Azores inside the EU VAT area?
They are part of Portugal but apply reduced VAT rates; customs procedures still follow EU rules with local adjustments.
Can I use IOSS for Portuguese orders?
Yes, for B2C consignments up to EUR 150.