{"id":11203,"date":"2024-07-04T16:53:33","date_gmt":"2024-07-04T16:53:33","guid":{"rendered":"https:\/\/alfaloc.pt\/vat-on-imports\/"},"modified":"2025-06-16T14:07:52","modified_gmt":"2025-06-16T14:07:52","slug":"vat-on-imports","status":"publish","type":"page","link":"https:\/\/alfaloc.pt\/en\/vat-on-imports\/","title":{"rendered":"VAT on imports"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"11203\" class=\"elementor elementor-11203 elementor-5252\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b0957f5 e-flex e-con-boxed e-con e-parent\" data-id=\"b0957f5\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-5cfeba4 e-con-full e-flex e-con e-child\" data-id=\"5cfeba4\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3e2a13a elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"3e2a13a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.22.0 - 17-06-2024 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">When do I have to pay VAT?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f7d1af2 elementor-hidden-mobile elementor-widget elementor-widget-spacer\" data-id=\"f7d1af2\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.22.0 - 17-06-2024 *\/\n.elementor-column .elementor-spacer-inner{height:var(--spacer-size)}.e-con{--container-widget-width:100%}.e-con-inner>.elementor-widget-spacer,.e-con>.elementor-widget-spacer{width:var(--container-widget-width,var(--spacer-size));--align-self:var(--container-widget-align-self,initial);--flex-shrink:0}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container,.e-con>.elementor-widget-spacer>.elementor-widget-container{height:100%;width:100%}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer,.e-con>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer{height:100%}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer>.elementor-spacer-inner,.e-con>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer>.elementor-spacer-inner{height:var(--container-widget-height,var(--spacer-size))}.e-con-inner>.elementor-widget-spacer.elementor-widget-empty,.e-con>.elementor-widget-spacer.elementor-widget-empty{position:relative;min-height:22px;min-width:22px}.e-con-inner>.elementor-widget-spacer.elementor-widget-empty .elementor-widget-empty-icon,.e-con>.elementor-widget-spacer.elementor-widget-empty .elementor-widget-empty-icon{position:absolute;top:0;bottom:0;left:0;right:0;margin:auto;padding:0;width:22px;height:22px}<\/style>\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e0fa3ba elementor-widget-mobile__width-initial alfaloc-ul elementor-widget elementor-widget-text-editor\" data-id=\"e0fa3ba\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.22.0 - 17-06-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><strong>Purchase of non-EU products with a value of less than \u20ac22 is no longer exempt from VAT.  <\/strong>Find out about the changes in VAT on imports.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5509a93 e-con-full e-flex e-con e-child\" data-id=\"5509a93\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f821962 elementor-widget-mobile__width-initial alfaloc-ul elementor-widget elementor-widget-text-editor\" data-id=\"f821962\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Changes from 1 July 2021<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0855008 elementor-widget-mobile__width-initial alfaloc-ul elementor-widget elementor-widget-text-editor\" data-id=\"0855008\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>From 1 July 2021, a new law on the application of VAT to low-value products imported from non-EU countries will come into force in all EU countries.<\/strong><\/p><p>In simple terms, until now, imported products worth less than \u20ac22 were exempt from VAT. From now on, this exemption is abolished. <\/p><p>If until now you could buy a product from China, at a low price, and did not have to pay VAT, now it is no longer like that.<\/p><p>However, the exemption from customs duties for purchase values up to and including \u20ac150 is maintained.<br>Below are more questions and answers that will be useful to you.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-96bc9cb elementor-hidden-mobile elementor-widget elementor-widget-spacer\" data-id=\"96bc9cb\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-12391ea e-con-full e-flex e-con e-child\" data-id=\"12391ea\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9c68aeb elementor-widget-mobile__width-initial alfaloc-ul elementor-widget elementor-widget-text-editor\" data-id=\"9c68aeb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>What is considered an imported product or a product from a non-EU country?<\/strong><br><br>It is a product whose origin is from a country outside the European Union. For this context, the changes to the law apply to products that are sent directly from a non-EU country to a recipient in the European Union. It applies when the seller is a company, and the recipient can be an individual (B2C) or a company (B2B). It does not apply to shipments between individuals.   <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-502278f elementor-widget-mobile__width-initial alfaloc-ul elementor-widget elementor-widget-text-editor\" data-id=\"502278f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Is the United Kingdom a non-EU country?<\/strong><\/p><p>Yes, since January 2020 the United Kingdom has been a non-EU country. At an initial stage, the processes for the movement of goods maintained the simplification of procedures that applied to the countries of the European Union. In 2021, this simplification ended and the same rules that are applied to other non-EU countries, such as Brazil, the USA or China, began to apply.  <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa70f80 elementor-widget-mobile__width-initial alfaloc-ul elementor-widget elementor-widget-text-editor\" data-id=\"fa70f80\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>What is the value of the commodity? Or, to put it another way, what value is considered for the collection of VAT and customs duties? <\/strong><\/p><p>For the collection of VAT and customs duties on imports, the value of the goods is considered, and this is the intrinsic value provided for in paragraph 1 of article 48 of the UCC-AD. That is, VAT applies to the price of goods when they are sold for export to the European Union. Transportation and insurance costs, if any, are excluded from the price of the goods, except if these costs are included in the final price and not individually described in the invoice, in addition to other impositions and charges that can be determined by the customs authorities from documents they consider relevant.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63f10e9 elementor-widget-mobile__width-initial alfaloc-ul padding-ul elementor-widget elementor-widget-text-editor\" data-id=\"63f10e9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Who charges me VAT?<\/strong><\/p><p>VAT may be charged <strong>directly by the seller at the time of purchase or by the carrier\/importer on behalf of the customer at the time of delivery of the product.<\/strong><\/p><p><strong>If the transaction is carried out from a company to an individual (B2C) and the value of the goods is less than \u20ac150<\/strong>, VAT can be charged directly by the seller:<\/p><ul><li>The non-EU taxpayer (the company that is selling) can register on the platform and join the IOSS (Importation One-Stop-Shop). With registration completed, businesses will have a single VAT number applicable in all 27 member states. By obtaining this number, the company chooses to collect VAT from the end customer itself, undertakes to make a monthly VAT return and deliver the tax amount to the European Union countries where the buyers of its products originate. In this case, the customer will pay the VAT amount at the time of purchase.   <\/li><li><strong>This IOSS VAT number of the companies has to be present on the commercial invoice in order for it to be considered in the customs clearance process.<\/strong><\/li><li>This is the simplest and most pleasant case for the customer\/recipient because the tax process is on the seller&#8217;s side.<\/li><li>However, this process is only available when the customer\/recipient is a private individual.<\/li><\/ul><p><strong>If the transaction is carried out between two companies (B2B) or the value of the goods is greater than \u20ac150 or the seller does not want to register for the IOSS VAT number<\/strong>, the VAT will be charged by the carrier\/importer on behalf of the customer or the company will deliver it in its periodic declaration:<\/p><ul><li>The payment of VAT is made directly to the Customs Authorities. The possibility of paying VAT at the time of purchase no longer applies. <\/li><li>Who pays VAT to customs?<ul><li>It can be the customer directly through the periodic declaration in their own deferral account (when the customer is a company)<\/li><li>or it may be the importer\/carrier on behalf of the customer.<\/li><\/ul><\/li><li>In the latter case, when the shipment arrives at customs, the carrier\/importer represents the customer in the collection of the goods and pays the VAT amount on behalf of the customer, as if it were an advance. Then the carrier\/imported goods asks the customer for the VAT amount at the time of delivery of the order to the final address indicated. It is the customs clearance service of the goods, and therefore an associated cost.  <\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-739a389 elementor-widget-mobile__width-initial alfaloc-ul elementor-widget elementor-widget-text-editor\" data-id=\"739a389\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>And will samples and tests also pay VAT? Is there any franchise situation? Are there exceptions to paying VAT on low-value goods?  <\/strong><\/p><p>There is only one Franchise option (this is the term used for a good to pass through customs without paying VAT and customs duties). This option is the import of samples and tests framed in Articles 86 and 105 (of Regulation (EC) No. 1186\/2009 of the Council of the EU of 16 November 2009 establishing a Community system of customs relief) with authorization to mutilate. Mutilation means that customs can damage the integrity of the goods, i.e. make a hole, seize one of the shoes of a pair, etc.  <\/p><p>(Whoever is sending the goods (seller) must indicate this situation in the document that accompanies the shipment. Customs only reviews the information contained in the accompanying documents of the goods; It doesn&#8217;t parse labels.) <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-84691d4 elementor-widget-mobile__width-initial alfaloc-ul elementor-widget elementor-widget-text-editor\" data-id=\"84691d4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>What is Formal Customs Clearance, who does it process and when is it necessary?<\/strong><br><br>The Formal Customs Clearance is a document necessary for the customs clearance process. Whenever there is payment of taxes there is a formal customs clearance process. This document is handled by the importer\/carrier directly with the Customs Authorities, which then charges this service to the recipient customer. Until June 30, Formal Customs Clearance was only required when the value of the goods was greater than \u20ac22. As of July 1, 2021, goods of any value will require Formal Customs Clearance, even if their value is less than \u20ac22. Remember what is considered the value of the commodity in one of the answers above.     <br><br>A Formal Customs Clearance applies for each shipment.<br><br><strong>From July 1st, all shipments imported into the EU will require Formal Customs Clearance.<\/strong><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18fa244 elementor-widget-mobile__width-initial alfaloc-ul elementor-widget elementor-widget-text-editor\" data-id=\"18fa244\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Who are the most targeted with these measures?<\/strong><br><br>Individuals. If until now you could buy a product from China, at a low price, and did not have to pay VAT or Formal Customs Clearance, now it is no longer like that. <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-98366d3 elementor-widget-mobile__width-initial alfaloc-ul padding-ul elementor-widget elementor-widget-text-editor\" data-id=\"98366d3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Does it mean that my purchase will be more expensive?<\/strong><\/p><p>In fact, if you are a private individual, you need to consider before making a purchase from a company outside the EU.<\/p><p>Even before these changes to the law, and as a private individual, when you made a purchase from a non-EU country, you had to consider:<\/p><ul><li>payment of customs duties from \u20ac150,<\/li><li>payment of VAT from \u20ac22,<\/li><li>the customs clearance service (which includes Formal Customs Clearance) by the carrier for goods over \u20ac22<\/li><li>and shipping costs<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d322a6 elementor-widget-mobile__width-initial alfaloc-ul padding-ul elementor-widget elementor-widget-text-editor\" data-id=\"2d322a6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Now the Formal Customs Clearance &#8211; which includes the information that serves as the basis for the payment of VAT &#8211; is mandatory for any value of goods.<\/strong><\/p><p><strong>This means that even if your goods have a value of only \u20ac2, you will have to pay a Despach.<\/strong>  This process is a service, with an associated cost and its cost varies between carriers.  <strong>Alfaloc has one of the most competitive prices on the market.<\/strong><\/p><p><a href=\"#liguem-me\">Ask us for information for your specific case.<\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-de12cf1 elementor-widget-mobile__width-initial alfaloc-ul elementor-widget elementor-widget-text-editor\" data-id=\"de12cf1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Can all companies obtain the IOSS VAT number?<\/strong><br><br>The IOSS VAT number is only applicable to companies based outside the member states and without representation in the EU. Companies not established in the EU will have to designate an intermediary (a tax representative) to be able to apply for the IOSS and for this entity to comply with the periodic VAT return on their behalf, with the EU Tax Authorities. This process is advantageous for selling companies because they only need a VAT number that they can use for sales to any member state, rather than having a VAT number in each member state, as was previously required.  <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a7e33f elementor-widget-mobile__width-initial alfaloc-ul elementor-widget elementor-widget-text-editor\" data-id=\"9a7e33f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>But is there still exemption from customs duties? When? <\/strong><br><br>When the value of the goods is less than or equal to \u20ac150, the exemption from the payment of customs duties that already existed before July 1, 2021 is maintained.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2a14bd elementor-widget-mobile__width-initial alfaloc-ul elementor-widget elementor-widget-text-editor\" data-id=\"c2a14bd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Does it mean that if I buy several products, each of which costs less than \u20ac150, I won&#8217;t pay customs duties?<\/strong><br><br>No, necessarily. The law on customs duties is applied to the total value of the consignment. If you make a purchase of a total value equal to or greater than \u20ac150, you will have to pay customs duties, even if that purchase is made up of elements of very low individual value.  <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-724ea88 elementor-widget-mobile__width-initial alfaloc-ul elementor-widget elementor-widget-text-editor\" data-id=\"724ea88\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>What if my purchase is worth more than \u20ac150?<\/strong><br><br>For purchases over \u20ac150 there is no change in the rules in force before and after July 1st. The application of customs duties and VAT that already existed before July 1, 2021 is maintained. <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1dd1cac elementor-widget-mobile__width-initial alfaloc-ul elementor-widget elementor-widget-text-editor\" data-id=\"1dd1cac\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Do shipping costs also count towards the VAT calculation?<\/strong><br><br>No, if they are identified on the invoice. Shipping costs are not part of the value of the product and therefore do not count for the calculation of VAT, except when it is not possible to read the value of the shipment separately on the invoice of the goods. This situation can happen with &#8220;free shipping&#8221; shipments.  <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-91b1632 elementor-widget-mobile__width-initial alfaloc-ul elementor-widget elementor-widget-text-editor\" data-id=\"91b1632\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>What if the seller says &#8220;free shipping&#8221;, how do I do it?<\/strong><br><br>Sellers always have costs to ship the goods. However, it is very common to see the information &#8220;free shipping&#8221; or &#8220;free shipping&#8221; from a certain amount of purchases because this condition influences the customer to buy more products until they reach free shipping. The final value that the seller shows you may be the value considered as the value of the goods, and which you will use to calculate VAT. (See the answer to the question &#8220;What amount is considered for the collection of VAT and customs duties?&#8221;)   <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e777c32 elementor-widget-mobile__width-initial alfaloc-ul elementor-widget elementor-widget-text-editor\" data-id=\"e777c32\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Do these rules apply to all imported products?<\/strong><br><br>Not exactly all. These rules apply to goods subject to the customs procedure for release for free circulation and consumption and to goods which are not subject to prohibitions and\/or restrictions. <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b1c7cc elementor-widget-mobile__width-initial alfaloc-ul elementor-widget elementor-widget-text-editor\" data-id=\"1b1c7cc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>How do I calculate the VAT I will pay?<\/strong><br><br>VAT &#8211; value added tax &#8211; applies to the base value of the product or set of products you are buying. If you are in mainland Portugal, do the following calculation: value of the goods x 0.23. The result is the amount of VAT payable.  <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d5b60b4 elementor-widget-mobile__width-initial alfaloc-ul elementor-widget elementor-widget-text-editor\" data-id=\"d5b60b4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Do I need to fill out any documents?<\/strong><br><br>No, you do not need to fill out any additional documents. But if you paid VAT at the time of purchase, you have to safeguard that the commercial invoice that accompanies the shipment has the IOSS VAT number of the company that sold you the product. It is this company that has the obligation to pay VAT. If you pay VAT at the time of purchase and the commercial invoice does not have the seller&#8217;s IOSS VAT number, you run the risk of having to pay VAT again during the customs clearance process of the goods.   <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56bc824 elementor-widget-mobile__width-initial alfaloc-ul elementor-widget elementor-widget-text-editor\" data-id=\"56bc824\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>If this law applies to all countries in the European Union, and these countries have different VAT rates, what VAT rate will I pay?<\/strong><br><br>The VAT rate of the country of destination of the import is applied to the product. If you import the product into Portugal, the VAT rate will apply in Portugal. If you import the product into another EU country, for example Spain, Spain&#8217;s VAT rate will apply.  <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2fd7983 elementor-widget-mobile__width-initial alfaloc-ul elementor-widget elementor-widget-text-editor\" data-id=\"2fd7983\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>In Portugal there are different VAT rates: 6%, 13% and 23%. Will my product always pay 23% VAT? <\/strong><br><br>The rates of 6% and 13% apply to products considered essential, according to the Official Gazette. Imported products are not among the products covered by these tariffs, so the 23% rate will apply. <\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f997dc elementor-widget-mobile__width-initial alfaloc-ul elementor-widget elementor-widget-text-editor\" data-id=\"4f997dc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><strong>Where can I consult the official pages?<\/strong><\/p><p>European Union Website <a href=\"https:\/\/ec.europa.eu\/taxation_customs\/business\/vat\/ioss_en\" target=\"_blank\" rel=\"noopener\">https:\/\/ec.europa.eu\/taxation_customs\/business\/vat\/ioss_en<\/a><br>Di\u00e1rio da Rep\u00fablica Portuguesa <a href=\"https:\/\/dre.pt\/application\/conteudo\/140950562\" target=\"_blank\" rel=\"noopener\">https:\/\/dre.pt\/application\/conteudo\/140950562<\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-27d5bd2 e-con-full e-flex e-con e-child\" data-id=\"27d5bd2\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9e87568 elementor-widget elementor-widget-image\" data-id=\"9e87568\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.22.0 - 17-06-2024 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"448\" src=\"https:\/\/alfaloc.pt\/wp-content\/uploads\/2024\/07\/man-face-03-1024x574.png\" class=\"attachment-large size-large wp-image-9925\" alt=\"\" srcset=\"https:\/\/alfaloc.pt\/wp-content\/uploads\/2024\/07\/man-face-03-1024x574.png 1024w, https:\/\/alfaloc.pt\/wp-content\/uploads\/2024\/07\/man-face-03-300x168.png 300w, https:\/\/alfaloc.pt\/wp-content\/uploads\/2024\/07\/man-face-03-768x431.png 768w, https:\/\/alfaloc.pt\/wp-content\/uploads\/2024\/07\/man-face-03.png 1077w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-84c5ac7 elementor-widget elementor-widget-text-editor\" data-id=\"84c5ac7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b100b9c elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"b100b9c\" data-element_type=\"widget\" data-widget_type=\"heading.default\"><div class=\"elementor-widget-container\"><strong>Campaign &#8220;Are we going to take over?&#8221;<\/strong><\/div><\/div><div class=\"elementor-element elementor-element-2bc6e0d elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"2bc6e0d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><p>Yes, we are made of special relationships. 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