Portugal approves new periodic VAT return models, mostly for 2027
- Jurisdiction
- 🇵🇹 Portugal
- Tax
- VAT
- Change type
- Compliance
- Status
- Enacted
- Impact
- Action required
- Announced
- 16 July 2026
- Effective
- 1 July 2026
- Instrument
- PT-PORTARIA-298-2026
- Authority
- Diário da República — Ministério das Finanças
- Systems
- Reporting, ERP, Tax engine
- Verified
- Corroborated against official id · high confidence
All Portuguese periodic VAT filers, and members of a VAT group, whose individual returns gain an auto-checked group-regime box.
Portuguese VAT filers, and VAT groups in particular, should update return-preparation and reporting software to the new periodic VAT return and Annex R models for periods from 1 July 2026.
ReportingERPTax engine
Portaria n.º 298/2026/1, published in the Diário da República on 16 July 2026, approves revised models for the Portuguese periodic VAT return, Annex R and the regularisation annexes for fields 40 and 41. From the tax period beginning 1 July 2026 the return adds fields identifying VAT-group members and the dominant entity's NIF, with the Autoridade Tributária pre-filling the group declaration for the dominant entity to confirm, and new fields for VAT regularisations on moderately-priced housing. Additional fields for e-Taxfree operations and for deductions broken down by tax rate apply from 1 July 2027.
What changed in detail
Portaria n.º 298/2026/1, published in the Diário da República on 16 July 2026, approves revised models for the Portuguese periodic VAT return, for Annex R, and for the regularisation annexes covering fields 40 and 41.
The general rule is 1 July 2027. Article 4(2) makes the new models apply to tax periods beginning on or after that date. Two items are carved out and apply a year earlier, from periods beginning 1 July 2026: the Regime Grupos IVA checkbox in Quadro 01, and the fields for regularisations under verba 2.42 of Lista I (moderately-priced housing).
The VAT-group change is smaller than a redesign. Each member of a group continues to file its own individual periodic declaration and to report its own operations; what the Portaria adds is an auto-checked box on that individual return identifying it as a group member. The dominant entity’s aggregation and final assessment are filed separately, under a different instrument (Portaria n.º 244/2026/1).
What it means
The date is the thing to get right, and it is easy to get backwards. Almost none of this lands in 2026 — the new return, Annex R and the field 40/41 annexes are a 2027 change. What arrives in July 2026 is one checkbox and one set of housing-regularisation fields.
So the software work splits. The 2026 piece is small and close. The 2027 piece is the real build and is a year out, which is the right amount of notice for rate-split deduction reporting, since that is a data requirement that usually has to be satisfied upstream in the ledger rather than in the return itself.