Declaração Recapitulativa
Recapitulative Statement
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The VAT statement that lists the business customers a Portuguese taxpayer supplied in other EU member states: intra-EU supplies of goods, and services taxed in the customer's member state. It is filed monthly or quarterly, separately from the periodic VAT declaration.
The Declaração Recapitulativa (Recapitulative Statement) is the VAT return that lists the business customers you supplied in other EU member states. It is separate from your standard IVA periodic declaration (Declaração Periódica): the periodic declaration covers your VAT, while the recapitulative statement reports who you supplied inside the EU and for how much.
When you sell goods or services to a VAT-registered business in another EU member state, you usually charge no Portuguese IVA, because the customer accounts for the VAT in their own country (the reverse charge). But the transaction still has to be reported to AT, in most cases in both your periodic declaration and the Declaração Recapitulativa.
Who files it
Two kinds of operations go into it, and they reach it through different rules:
- Intra-EU supplies of goods: goods supplied to a business in another member state under Article 14 of the RITI, triangular operations where you are the intermediary, and transfers of your own stock to another member state (Article 23 n.º 1 c) of the RITI)
- Intra-EU services to businesses that are taxed in the customer's member state rather than in Portugal, under Article 6 n.º 6 a) of the CIVA (Article 29 n.º 1 i) of the CIVA)
Only other EU member states count. A business customer in a country outside the EU never goes into the statement. That includes Norway, Iceland and Liechtenstein: they are in the European Economic Area but outside the EU VAT territory, so for this return they are third countries like any other.
Article 53 exempt sellers stopped reporting their EU services on 1 July 2025. If you are under the Article 53 exemption, services you supply to EU business clients from 1 July 2025 onward no longer go in a recapitulative statement. Operations up to 30 June 2025 still had to be included.
Deadlines
Both cadences use the 20th, per Article 30 of the RITI:
| You file | Deadline |
|---|---|
| Monthly | 20th of the month after the month of the operations |
| Quarterly | 20th of the month after the calendar quarter of the operations |
For a quarterly filer that means 20 April (Q1), 20 July (Q2), 20 October (Q3) and 20 January of the next year (Q4).
Unlike the periodic declaration, the recapitulative statement has no September deferral. A July statement from a monthly filer is due on 20 August, which falls inside the August tax recess (férias fiscais), so it can be filed until 31 August.
When quarterly becomes monthly
A quarterly filer has to switch to the monthly deadline once intra-EU supplies of goods exceed 50 000 € in the current quarter or in any of the four preceding quarters. Your periodic declaration can stay quarterly while the recapitulative statement goes monthly.
Services do not count toward that threshold. If you only supply services, crossing it on services volume never changes your cadence, and your recapitulative statement follows your periodic VAT cadence.
Where this fits in the Descodify workflow
Descodify's Recapitulative Statement page pulls your intra-EU invoices for the period and builds the declaration from the VAT numbers and amounts already on file.
Perguntas frequentes
What is the Declaração Recapitulativa?
It's a statement you file with the Portuguese tax authority (AT) listing the business customers you supplied in other EU member states: intra-EU supplies of goods, and services to EU businesses that are taxed in the customer's country rather than in Portugal. It reports who you supplied, not VAT you owe.
Who has to file the Recapitulative Statement?
A taxpayer in Portugal who makes intra-EU supplies of goods (Article 23 n.º 1 c) of the RITI) or supplies services to businesses in other EU member states under Article 6 n.º 6 a) of the CIVA (Article 29 n.º 1 i) of the CIVA). Customers outside the EU, Norway, Iceland and Liechtenstein included, never go in it. Article 53 exempt freelancers no longer include services supplied from 1 July 2025.
When is the filing deadline?
The 20th of the month after the period. For a quarterly filer that is 20 April (Q1), 20 July (Q2), 20 October (Q3) and 20 January of the following year (Q4); a monthly filer files by the 20th of the month after each month. The legal basis is Article 30 of the RITI. There is no September deferral, unlike the periodic VAT declaration.
Does the Recapitulative Statement replace the standard IVA periodic declaration?
No. They're separate filings. The periodic declaration (Declaração Periódica de IVA) covers your VAT. The Declaração Recapitulativa lists your intra-EU business customers. Both must be filed when they apply.
When does quarterly filing become monthly?
When your intra-EU supplies of goods exceed 50 000 € in the current quarter or in any of the four preceding quarters, you switch to the monthly deadline for the Declaração Recapitulativa, even if your periodic VAT declaration stays quarterly. Services do not count toward that threshold, so a services-only filer never changes cadence by it.
Termos relacionados
Imposto sobre o Valor Acrescentado, Portugal's value-added tax, charged on most goods and services. The standard rate on the mainland is 23%.
VIESVAT Information Exchange SystemThe EU's free online tool for verifying VAT numbers. Confirms whether a business is VAT-registered and, in Portugal's case, reveals the name and address behind the number.
Reverse ChargeAutoliquidação do IVAA VAT mechanism where the buyer, not the seller, accounts for VAT. Standard for B2B services supplied to businesses in other countries, inside the EU and beyond.
Portal das FinançasTax Authority PortalThe Portuguese tax authority's online portal where freelancers issue Recibos Verdes, file tax declarations, register invoice series, and manage their tax obligations.
Regime SimplificadoRegime Simplificado de Tributação · Simplified Tax RegimePortugal's simplified IRS regime for self-employed individuals, where taxable income is calculated using fixed coefficients applied to gross revenue. Companies have a separate simplified regime under IRC.