Packages — E-commerce Accounting 2026

Prices exclude VAT. Final price set in a free diagnostic call based on volume, platforms, geography and model (B2C/B2B/marketplace/dropshipping).

VAT for Portuguese e-commerce — 2026 guide

Domestic sales (Portugal)

Standard VAT of 23% (or 6%/13% depending on the product) charged to the Portuguese customer. Invoicing with a mandatory ATCUD code, QR code (Art. 35 CIVA) and monthly SAF-T reporting. No special features.

Intra-EU B2C sales — OSS (One-Stop Shop)

Since 1 July 2021, all B2C sales of goods to other EU countries are subject to special rules:

• Below €10,000/year of total EU sales: Portuguese VAT applies (simplified regime for small sellers);
• Above €10,000/year: you must charge the customer's country VAT (Germany 19%, France 20%, Spain 21%, Italy 22%, etc.) and file quarterly via the AT's OSS portal;
• OSS replaces individual registration in each EU country (the alternative, with high administrative cost);
• A single quarterly payment to the AT, which redistributes it to the Member States.

Non-EU sales — IOSS (Import One-Stop Shop)

For sales into the EU of imported goods with a unit value up to €150, IOSS is optional but recommended:

• Without IOSS: the customer pays VAT plus customs handling fees on delivery (poor UX, high return rate);
• With IOSS: the seller charges EU VAT at checkout and remits it through the IOSS portal — the customer receives the parcel with no surprises;
• Especially relevant to dropshipping with Chinese suppliers (AliExpress, etc.).

Intra-EU B2B sales — Reverse Charge

Sales to businesses with a valid EU VAT number (verified in VIES) are exempt from Portuguese VAT — the buyer applies the reverse charge in their own country. Invoicing carries the "VAT — reverse charge" mention with automatic EU VAT-number validation.

Integration with e-commerce platforms

Initial technical setup: 2-5 business days depending on complexity. HVR coordinates with the developer/agency building the site.

Marketplaces (Amazon, eBay, Etsy) — specifics

Marketplaces apply specific rules that differ from your own store:

• Deemed-supplier rules (Amazon, eBay): since 1 July 2021, on B2C sales into the EU of imported goods under €150 OR sales of goods already in the EU by non-EU sellers, the marketplace is treated as the supplier for VAT purposes — it withholds and pays EU VAT directly. The Portuguese seller invoices the marketplace without VAT;
• Variable commissions of 8-15% by category — these must be recorded as cost of goods sold;
• Additional fees (Amazon FBA logistics, listing fees, advertising, promoted listings) reduce gross revenue and squeeze margins;
• DAC7 obliges marketplaces to report their users' sales to the AT since 2023 — the seller may receive an automatic tax notification.

Dropshipping in Portugal — the full tax regime

In dropshipping the Portuguese company sells but the supplier ships directly — the seller never physically handles the product. Tax implications:

1. IOSS registration required if you sell imported goods under €150 into the EU;
2. VAT charged is the customer-country rate (OSS) or IOSS at source;
3. Invoicing the customer in the Portuguese company's name with the correct VAT per country;
4. Off-balance-sheet control of goods in transit with no physical stock;
5. Transfer pricing mandatory if the supplier is a related party (intra-group);
6. Watch out for CFC (controlled foreign corporation) rules if the supplier is your own offshore entity.