PortugalManual

Intrastat Returns in Portugal

Frequency of filing and due date of Intrastat returns in Portugal

Like in most EU countries, Portuguese Intrastat returns are filed monthly. They follow the calendar month. The due date to file these returns is the 15th working day of the following month.

Portuguese Intrastat thresholds

The following annual Intrastat thresholds apply in Portugal (calendar year) for 2024:

Type of Intrastat: standard declaration

  • Arrivals EUR 600,000
  • Dispatches EUR 600,000

Separately, Intra-Union operators based in Autonomous Region of Madeira that have recorded, in the last 12 available months (at the time of the sample selection) Arrivals and/or Dispatches of a value equal or above EUR 25 000, must provide statistical information.

These thresholds are computed annually according to the calendar year. Once filed, a complete calendar year needs to be covered by a company in order to stop filing these returns. For example, if a company exceeds the threshold in March 2024 on arrivals, Intrastat returns for arrivals are due until December 2025. These thresholds are calculated according to the invoice value. The authorities monitor the thresholds and often send letters to each taxpayer requiring them to file missing Intrastat return.

Have a look at our overview of Intrastat thresholds. 

Also, find here official information.

Reporting of specific scenarios in Portugal

Very often, the transactions reported in the Intrastat return are standard sales from one taxable person to another. However, a number of scenarios have specific reporting requirements. The nature of transaction code in the Portugal have been recently updated and have now two digits. See the official Intrastat manual under the following link. It contains the nature of transaction for the reporting of specific scenarios.

Nil and corrective Intrastat returns in Portugal

If no transactions are to be reported, a nil Intrastat return must be filed, selecting as declaration type: "Ausência".

Regarding corrections, if an Intrastat return has been submitted showing wrong or incomplete information, a new return needs to be submitted electronically correcting the wrong data and adding the data initially missed. This is done by submitting a declaração de substituição correcting the corresponding transaction.

You should follow this procedure:

  1. Open the respective declaration already submitted, clicking on "Fill out a replacement declaration" (or Preencher uma declaração de substituição);
  2. Then the previous lines are automatically recovered and you can make the necessary changes: edit, add or delete the desired lines and click again in "reply" (responder).

Intrastat Penalties in Portugal

The same penalties as for VAT and ESL returns apply. The late submission of Intrastat returns is punished with a penalty ranging from EUR 150 to EUR 3,750.

The above penalties are regulated in Article 116 RGIT (REGIME GERAL DAS INFRAÇÕES TRIBUTÁRIAS).

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