Portugal — Periodic VAT return portaria 298
- Jurisdiction
- Portugal
- Tax
- VAT
- Change type
- Compliance
- Status
- In force
- Impact
- Action required
- Effective
- 1 July 2026
- Instrument
- PT-PORTARIA-298-2026
- Systems
- Reporting, ERP, Tax engine
- Verified
- Corroborated against official id · high confidence
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.