Are you changing to monthly VAT reporting in January 2026?

One of the highlights of 2025 was having Catarina Belim participate as a speaker in the training delivered by the Ordem dos Contabilistas Certificados (OCC) on the new VAT rules introduced into Portuguese law in 2025.

This nationwide training reached more than 70,000 Portuguese certified accountants, with sessions held across the entire Portuguese territory, including Madeira and the Azores.

While most of the new VAT rules entered into force in July 2025, there is one key measure that only takes effect in January 2026 and deserves particular attention:

If a taxable person exceeded the €650,000 turnover threshold in 2025, they must submit a declaration of changes during January 2026 and will be placed under the monthly VAT reporting regime as from 1 January 2026.

Until now, this change was communicated by the Portuguese Tax Authorities, and taxpayers were given a transition period to prepare. This is no longer the case.

From 2026 onwards, the obligation to monitor the threshold and submit the declaration rests entirely with the taxpayer.

Have a great start to 2026!