Portugal Invoicing
Invoicing human-delivered B2C services: customers in the EU outside Portugal
You sell personal support or tailored work to an individual. Describe the human involvement, delivery method and customer circumstances before deciding how VAT should be handled on the transaction.
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Describe the human involvement
An individual session, commissioned creative work and a supported programme cannot be classified simply by calling them digital. State whether the buyer receives a live exchange, a bespoke deliverable, event admission or automated content. Identify the person buying and the declared use. An order placed through a work email address is insufficient to classify the purchase automatically as B2B. Keep the offer description and customer information together so the distinction can be examined.
- Precisely described human work and deliverables.
- Individual sessions, groups or event admission.
- Customer address and the specific offer purchased.
Locate the service before choosing its treatment
For ordinary B2C consultancy supplied from Portugal, the general rule follows the supplier’s location. It does not justify applying the same answer to every service bought online. Events, certain virtual admission arrangements and other categories under article 6 require specific review. Describe the offer before selecting a location, regime or rate. The consumer’s country alone is therefore insufficient to configure an entire catalogue, particularly if personalised work and access to group activities are sold alongside one another under the same brand.
Prepare a consistent invoice and supporting file
Connect each sale to an agreement or order, a period and evidence of delivery. Gather seller and customer identifiers, amounts, currency and payment terms. Have the VAT wording or applicable basis checked before reusing the template. Keep credit notes and corrections with the relevant invoice. A bank statement confirms a payment but does not, by itself, explain the service or its treatment. Test the document flow with one complete transaction before relying on it for a larger set of customers.
Separate advice, teaching and admission
Article 6 of Portugal’s VAT Code contains categories and exceptions, including events and related services that need separate examination. A personalised session and virtual admission to an event should not receive the same treatment merely by analogy. Prepare the programme, format, sales terms and attendance arrangements. If recorded content supplements the live sessions, explain what the combined offer actually sells, so its different components can be reviewed before the invoice process is set.
Portugal
Before you incorporate
Registering as self-employed and incorporating a company are different routes. The choice depends on how your business actually operates. A Portuguese company alone does not determine your tax residence or the treatment of every source of income.
Information to gather
- Your country of residence and where you actually work.
- A description of the services or products you sell.
- Whether your customers are businesses or individuals, and their countries.
- Any shareholders, existing business structure and your planned timing.
Sources and references
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