Regras e taxas aplicáveis em matéria de IVA: taxa normal, reduzida & especial

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href="https://europa.eu/youreurope/citizens/work/work-abroad/work-in-public-sector-abroad/index_pt.htm">Trabalhar no setor público no estrangeiro</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/work-permits/index_pt.htm">Autorizações de trabalho</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/employment-contracts/index_pt.htm">Contratos de trabalho</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/rules-working-road-transport/index_pt.htm">Regras da UE para trabalhar no setor dos transportes rodoviários</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/work-abroad/liability-insurance/index_pt.htm">Seguro de responsabilidade civil noutro país da UE</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/index_pt.htm">Qualificações profissionais<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/regulated-professions/index_pt.htm">O que é uma profissão regulamentada</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/apply-permanent-provision-services/index_pt.htm">Prestação de serviços a título permanente</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/apply-temporary-provision-services/index_pt.htm">Prestação de serviços a título temporário</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/professional-bodies-language-requirements/index_pt.htm">Documentos e formalidades</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/european-professional-card/index_pt.htm">Carteira profissional europeia – CPE</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/professional-qualifications/brexit/index_pt.htm">UE-REINO UNIDO: qualificações profissionais</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/index_pt.htm">Segurança social e prestações sociais<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/social-security/index_pt.htm">Sistemas de segurança social na UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/country-coverage/index_pt.htm">Cobertura de segurança social no estrangeiro</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/unemployment/index_pt.htm">Ficar desempregado noutro país da UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/transferring-unemployment-benefits/index_pt.htm">Transferência das prestações de desemprego</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/cannot-find-work-abroad/index_pt.htm">Se não encontrar trabalho</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/family-benefits/index_pt.htm">Prestações familiares</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/death-grants/index_pt.htm">Pensões de sobrevivência e subsídios por morte</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/social-security-and-benefits/social-security-forms/index_pt.htm">Modelos de formulários para direitos de segurança social</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/index_pt.htm">Reformar-se no estrangeiro<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/supplementary-pensions-abroad/index_pt.htm">Receber uma pensão complementar de reforma no estrangeiro</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/retire-abroad/state-pensions-abroad/index_pt.htm">Receber uma pensão no estrangeiro</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/work/taxes/index_pt.htm">Impostos<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_pt.htm">Impostos sobre o rendimento no estrangeiro</a></li> <li><a href="https://europa.eu/youreurope/citizens/work/taxes/double-taxation/index_pt.htm">Dupla tributação</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/index_pt.htm">Veículos<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/cars/index_pt.htm">Automóveis<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/buying-leasing-car-abroad/index_pt.htm">Comprar ou alugar um automóvel em regime de locação financeira («leasing»)</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/vat-buying-selling-cars/index_pt.htm">IVA aplicável na compra ou venda de automóveis</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/cars/company-cars/index_pt.htm">Veículos de empresa</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/index_pt.htm">Carta de condução<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/driving-licence-exchange-recognition/index_pt.htm">Troca e reconhecimento da carta de condução na UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/get-driving-licence/index_pt.htm">Tirar a carta de condução na UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/driving-licence/driving-licence-renewal/index_pt.htm">Renovar a carta de condução noutro país da UE</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/index_pt.htm">Seguros<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/validity/index_pt.htm">Validade do seguro automóvel na UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/insurance/accident/index_pt.htm">Cobertura de seguro automóvel noutro país da UE</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/vehicles/registration/index_pt.htm">Registo<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/formalities/index_pt.htm">Registo automóvel: documentos e formalidades</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/registration-abroad/index_pt.htm">Registar o automóvel noutro país da UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/vehicles/registration/taxes-abroad/index_pt.htm">Impostos sobre os veículos automóveis noutro país da UE</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/index_pt.htm">Residência<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/index_pt.htm">Direito de residência<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/inactive-citizens/index_pt.htm">Cidadãos da UE economicamente inativos</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/jobseekers/index_pt.htm">Pessoas à procura de emprego: direito de residência</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/pensioners/index_pt.htm">Pensionistas - direito de residência</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/students/index_pt.htm">Estudantes - Direito de residência</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/workers/index_pt.htm">Trabalhadores - direito de residência</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/brexit-residence-rights/index_pt.htm">Direito de residência para os nacionais da UE no Reino Unido e para os nacionais do Reino Unido na UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/residence-rights/naturalisation/index_pt.htm">Naturalização</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/index_pt.htm">Direito de residência dos familiares<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/eu-wife-husband-children/index_pt.htm">Cônjuges e filhos cidadãos de um país da UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/non-eu-wife-husband-children/index_pt.htm">Cônjuges e filhos cidadãos de um país fora da UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/partners/index_pt.htm">Parceiros civis e parceiros registados</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/parents/index_pt.htm">Progenitores</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/other-family/index_pt.htm">Outros familiares</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/family-residence-rights/jobseekers-family/index_pt.htm">Familiares de candidatos a emprego</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/index_pt.htm">Documentos e formalidades<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/eu-family-members-registration/index_pt.htm">Registo da residência de familiares cidadãos da UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/eu-nationals-permanent-residence/index_pt.htm">Residência permanente para cidadãos da UE após cinco anos de residência</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/non-eu-family-members-permanent-residence/index_pt.htm">Residência permanente para familiares cidadãos de um país fora da UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/non-eu-family-members-residence-card/index_pt.htm">Cartões de residência para familiares cidadãos de um país fora da UE </a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/registering-residence/index_pt.htm">Registo da residência noutro país da UE após três meses de estadia</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/reporting-presence/index_pt.htm">Registo de estadias inferiores a três meses </a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/registering-birth/index_pt.htm">Registar um nascimento</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/legal-gender-recognition/index_pt.htm">Regras relativas à mudança de sexo</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/buying-house/index_pt.htm">Comprar casa</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/documents-formalities/deregistering-residence/index_pt.htm">Cancelamento da residência</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/index_pt.htm">Eleições, petições e consultas<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/european-elections/index_pt.htm">Eleições europeias</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/home-country-elections/index_pt.htm">Eleições no país de origem</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/municipal-elections/index_pt.htm">Eleições autárquicas</a></li> <li><a href="https://europa.eu/youreurope/citizens/residence/elections-abroad/petitions-consultations/index_pt.htm">Petições e consultas</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/index_pt.htm">Educação e juventude<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/school/index_pt.htm">Escola<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/school/partner/index_pt.htm">Parcerias com escolas no estrangeiro</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/school/enrol/index_pt.htm">Frequentar uma escola noutro país da UE</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/university/index_pt.htm">Universidade<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/university/admission-entry-conditions/index_pt.htm">Admissão e entrada na universidade</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/fees-and-financial-help/index_pt.htm">Propinas universitárias e apoio financeiro</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/recognition/index_pt.htm">Reconhecimento dos diplomas académicos</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/study-abroad/index_pt.htm">Estudar no estrangeiro e bolsas de estudo</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/university/working-while-studying/index_pt.htm">Estudantes trabalhadores</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/traineeships/index_pt.htm">Estágios<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/traineeships/financial/index_pt.htm">Apoio financeiro para estagiários</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/volunteering/index_pt.htm">Voluntariado dentro e fora da UE<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/volunteering/where-to-start/index_pt.htm">Voluntariado - Por onde começar</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/volunteering/practical-preparations/index_pt.htm">Preparativos práticos para os voluntários</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/education/research/index_pt.htm">Investigadores<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/education/research/jobs/index_pt.htm">Bolsas e emprego para investigadores</a></li> <li><a href="https://europa.eu/youreurope/citizens/education/research/tax/index_pt.htm">Tributação dos investigadores</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/index_pt.htm">Saúde<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/index_pt.htm">Cuidados de saúde não programados<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/going-to-doctor-hospital-abroad/index_pt.htm">Ir ao médico ou ao hospital no estrangeiro</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/payments-reimbursements/index_pt.htm">Cuidados de saúde não programados: pagamentos e reembolsos</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/temporary-stays/index_pt.htm">Cobertura médica durante uma estadia temporária</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/unplanned-healthcare/ehic/index_pt.htm">Cartão Europeu de Seguro de Doença (CESD)</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/index_pt.htm">Tratamento médico programado no estrangeiro<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/right-to-treatment/index_pt.htm">Programar um tratamento médico no estrangeiro</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/expenses-reimbursements/index_pt.htm">Tratamento médico programado no estrangeiro: despesas e reembolsos</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/planned-healthcare/get-more-info/index_pt.htm">Pontos de informação para cuidados de saúde transfronteiriços</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/index_pt.htm">Comprar medicamentos noutro país da UE<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/prescriptions/index_pt.htm">Aviar uma receita médica noutro país da UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/expenses-reimbursements/index_pt.htm">Receitas médicas no estrangeiro: pagamento e reembolsos</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/prescription-medicine-abroad/buying-medicines-online/index_pt.htm">Comprar medicamentos em linha</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/index_pt.htm">Cobertura médica para quem vive no estrangeiro<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/health-insurance-cover/index_pt.htm">Cobertura de saúde</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/residential-care-home/index_pt.htm">Mudança para uma residência assistida</a></li> <li><a href="https://europa.eu/youreurope/citizens/health/when-living-abroad/preventive-healthcare/index_pt.htm">Cuidados de saúde preventivos</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/index_pt.htm">Família<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/children/index_pt.htm">Crianças<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/children/parental-responsibility/index_pt.htm">Responsabilidade parental</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/children/adoption/index_pt.htm">Adoção</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/children/abduction/index_pt.htm">Rapto de menores</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/couple/index_pt.htm">Pessoas que vivem em casal<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/couple/marriage/index_pt.htm">Casamento</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/registered-partners/index_pt.htm">Uniões civis e parcerias registadas</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/de-facto-unions/index_pt.htm">Casais não vinculados pelo casamento</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/divorce-separation/index_pt.htm">Divórcio e separação judicial</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/maintenance/index_pt.htm">Obrigações de alimentos - apoio à família</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/property-regimes-international-couples/index_pt.htm">Regimes de bens dos casais internacionais</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/couple/getting-public-documents-accepted/index_pt.htm">O que fazer para que os seus documentos oficiais sejam aceites na UE</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/family/inheritances/index_pt.htm">Óbito, repatriamento e herança transnacional<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/managing-inheritance/index_pt.htm">Administrar uma herança transnacional</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/planning-inheritance/index_pt.htm">Planear uma herança transnacional</a></li> <li><a href="https://europa.eu/youreurope/citizens/family/inheritances/death-repatriation/index_pt.htm">Morte e repatriação</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/index_pt.htm">Consumidores<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/shopping/index_pt.htm">Compras<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/contract-information/index_pt.htm">Informações contratuais</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/guarantees-returns/index_pt.htm">Garantias e devoluções</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/pricing-payments/index_pt.htm">Fixação de preços e pagamentos</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/shipping-delivery/index_pt.htm">Expedição e entrega</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/shopping-consumer-rights/index_pt.htm">Os seus direitos quando faz uma compra</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/vat/index_pt.htm">IVA - Imposto sobre o Valor Acrescentado</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/product-safety/index_pt.htm">Segurança dos produtos</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/index_pt.htm">Internet e telecomunicações<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/mobile-roaming-costs/index_pt.htm">Roaming: usar o telemóvel na UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/access-online-content-abroad/index_pt.htm"> Acesso aos conteúdos em linha no estrangeiro</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/telecommunication-services/index_pt.htm"> Serviços de telecomunicações</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/internet-access/index_pt.htm">Acesso e utilização da Internet</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/internet-telecoms/data-protection-online-privacy/index_pt.htm">Proteção de dados e privacidade em linha</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/index_pt.htm">Produtos e serviços financeiros<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/bank-accounts-eu/index_pt.htm">Contas bancárias na UE</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/consumer-credits-and-loans/index_pt.htm">Empréstimos e crédito aos consumidores</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/insurance-products/index_pt.htm">Produtos de seguros</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/investment-products/index_pt.htm">Produtos de investimento</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/mortgages/index_pt.htm">Empréstimos hipotecários</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/payments-transfers-cheques/index_pt.htm">Pagamentos, transferências e cheques</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/financial-products-and-services/investments-in-another-eu-country/index_pt.htm">Investir noutro país da UE</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/index_pt.htm">Práticas desleais<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-commercial-practices/index_pt.htm">Práticas comerciais desleais</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-pricing/index_pt.htm">Práticas desleais de fixação de preços</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/unfair-treatment/unfair-contract-terms/index_pt.htm">Cláusulas contratuais abusivas</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/index_pt.htm">Aprovisionamento energético<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/access-use-energy-services/index_pt.htm">Acesso e utilização de serviços energéticos</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/contracts-energy-consumption/index_pt.htm">Contratos e consumo de energia</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/energy-supply/complaints-dispute-resolution/index_pt.htm">Queixas e resolução de litígios</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/index_pt.htm">Resolução de litígios em matéria de consumo<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/informal-dispute-resolution/index_pt.htm">Resolução informal de litígios para os consumidores</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/out-of-court-procedures/index_pt.htm">Procedimentos extrajudiciais para os consumidores</a></li> <li><a href="https://europa.eu/youreurope/citizens/consumers/consumers-dispute-resolution/formal-legal-actions/index_pt.htm">Possibilidades de recurso para os consumidores</a></li> </ul> </li> </ul> </li> </ul> </li> <li class="group active"><a href="https://europa.eu/youreurope/business/index_pt.htm">Fazer negócios<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/index_pt.htm"> Dirigir uma empresa<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/developing-business/index_pt.htm">Desenvolver uma empresa<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/tourism/index_pt.htm">Gerir uma empresa no setor do turismo</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/emas-registration/index_pt.htm">Registo no EMAS</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/merging-businesses/index_pt.htm">Fusões de sociedades</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/setting-up-european-company/index_pt.htm">Constituir uma Sociedade Europeia (SE)</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/free-flow-non-personal-data/index_pt.htm">Livre circulação de dados não pessoais</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/developing-business/investments-other-eu-country/index_pt.htm">Compreender os investimentos transfronteiras na UE</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/digitalising/index_pt.htm"> Digitalizar uma empresa<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/setting-up-business-website/index_pt.htm"> Criar um sítio Web para as empresas</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/selling-online-third-party-platforms/index_pt.htm"> Vender em linha através de plataformas de terceiros</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/setting-up-online-shop/index_pt.htm"> Criar uma loja em linha</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/securing-website/index_pt.htm"> Garantir a proteção de um sítio Web</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/deliveries-fulfilment-online-sales/index_pt.htm"> Entregas e tratamento das encomendas nas vendas em linha</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/customer-service-online-businesses/index_pt.htm"> Serviço de apoio ao cliente para empresas em linha</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/digitalising/promoting-business-online/index_pt.htm"> Promover uma empresa em linha</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/index_pt.htm">Propriedade intelectual<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/rights/index_pt.htm">Direitos de propriedade intelectual</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/patents/index_pt.htm">Patentes</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/trade-marks/index_pt.htm">Marcas</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/copyright/index_pt.htm">Direitos de autor</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/trade-secrets/index_pt.htm">Segredos comerciais</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/design-protection/index_pt.htm">Proteção de desenhos ou modelos</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/website-domains/index_pt.htm"> Domínios da Internet</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/database-protection/index_pt.htm">Acordos ilegais, fixação de preços e regras europeias de proteção da livre concorrência entre empresas são apenas alguns tópicos. Saiba mais aqui.</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/geographical-indications/index_pt.htm"> Indicações geográficas</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/licensing-selling/index_pt.htm">Comercialização de propriedade intelectual</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/intellectual-property/infringement/index_pt.htm">Violação dos direitos de propriedade intelectual</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/running-business/start-ups/index_pt.htm">Empresas em fase de arranque<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/running-business/start-ups/starting-business/index_pt.htm">Criar uma empresa</a></li> <li><a href="https://europa.eu/youreurope/business/running-business/start-ups/erasmus-young-entrepreneurs/index_pt.htm">Erasmus para Jovens Empreendedores</a></li> </ul> </li> <li><a href="https://europa.eu/youreurope/business/running-business/eu-support-tools-sme/index_pt.htm">Instrumentos da UE de apoio às PME</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/index_pt.htm">Fiscalidade<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/index_pt.htm"> Impostos especiais de consumo<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/product-excise-duties/index_pt.htm">Produtos sujeitos a impostos especiais de consumo</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/excise-duties-eu/paying-excise-duties/index_pt.htm"> Pagamento dos impostos especiais de consumo</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/vat/index_pt.htm"> IVA<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="current"><a href="https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_pt.htm"><span>Regras e taxas aplicáveis em matéria de <span class="label-end"><span>IVA</span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#check"></use></svg></span></span></a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/charging-deducting-vat/index_pt.htm">Cobrança e dedução do IVA</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-exemptions/index_pt.htm">Isenções do IVA</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-refunds/index_pt.htm">Reembolso do IVA: pedidos em linha</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/cross-border-vat/index_pt.htm">O IVA nas transações transnacionais</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/check-vat-number-vies/index_pt.htm">Verificar a validade de um número para efeitos de IVA (sistema VIES)</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-digital-services-moss-scheme/index_pt.htm"> IVA sobre os serviços digitais (regime MOSS)</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/taxation/business-tax/index_pt.htm"> Imposto sobre as sociedades<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/taxation/business-tax/company-tax-eu/index_pt.htm"> Imposto sobre as sociedades na UE</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/business-tax/taxes-parent-companies-subsidiaries/index_pt.htm"> Impostos sobre as sociedades-mãe e as sociedades afiliadas</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/index_pt.htm">Vender na UE<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/index_pt.htm"> Contratos públicos<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/public-tendering-rules/index_pt.htm">Regras aplicáveis aos contratos públicos</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/search-bid-public-tender/index_pt.htm">Procurar um contrato público e apresentar uma proposta</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/public-contracts/request-review-public-procurement-procedure/index_pt.htm">Recorrer de uma decisão de adjudicação de um contrato público</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/index_pt.htm"> Vender bens e serviços<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/selling-products-eu/index_pt.htm">Vender produtos na UE</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/provide-services-abroad/index_pt.htm">Prestar serviços noutro país da UE</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/ecommerce-distance-selling/index_pt.htm">Comércio eletrónico, vendas à distância e fora de um estabelecimento comercial</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/package-travel/index_pt.htm"> Viagens organizadas e serviços de viagem conexos</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/parcel-services/index_pt.htm"> Serviços de encomendas</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/index_pt.htm"> Concorrência entre empresas<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/competition-rules-eu/index_pt.htm">Regras de concorrência da UE</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/competition-between-businesses/anti-competitive-behaviour/index_pt.htm"> Comunicar comportamentos anticoncorrenciais</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/index_pt.htm">Recursos humanos<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/index_pt.htm">Contratos de trabalho<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/changes-staff-contract/index_pt.htm">Alterações aos contratos de trabalho</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/employment-terms/index_pt.htm">Condições de emprego</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/fixed-term-work/index_pt.htm">Trabalho a termo</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/inform-consult-staff/index_pt.htm">Informar e consultar o pessoal</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/part-time-work/index_pt.htm">Trabalho a tempo parcial</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/redundancies/index_pt.htm">Despedimentos</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/teenage-workers/index_pt.htm">Trabalhadores adolescentes</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/temporary-agency-work/index_pt.htm">Trabalho temporário</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/employment-contracts/seasonal-workers-non-eu-countries/index_pt.htm">Trabalhadores sazonais de países terceiros</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/index_pt.htm">Tempo de trabalho, férias e licenças<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/working-hours/index_pt.htm">Tempo de trabalho</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/working-hours-holiday-leave/leave-flexible-working/index_pt.htm">Licenças e regimes de trabalho flexível</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/index_pt.htm">Trabalhadores do setor dos transportes<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/civil-aviation-staff/index_pt.htm">Trabalhadores da aviação civil</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/rail-staff/index_pt.htm">Trabalhadores ferroviários</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/road-transportation-workers/index_pt.htm">Contratação de trabalhadores do setor dos transportes rodoviários: tempos de condução e períodos de repouso</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/seafarers/index_pt.htm">Marítimos</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/transport-sector-workers/inland-waterway-staff/index_pt.htm">Trabalhadores do setor do transporte por vias navegáveis interiores</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/index_pt.htm">Trabalhadores destacados<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/posting-staff-abroad/index_pt.htm">Destacamento de trabalhadores no estrangeiro</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/posted-workers/drivers/index_pt.htm">Condutores destacados</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/index_pt.htm">Segurança social e saúde<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/paying-contributions/index_pt.htm">Pagamento de contribuições para a segurança social</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/social-security-health/work-safety/index_pt.htm">Saúde e segurança no trabalho</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/index_pt.htm"> Igualdade de tratamento e qualificações<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/equal-treatment/index_pt.htm">Igualdade de tratamento do pessoal</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/reasonable-accommodation/index_pt.htm">Adaptações razoáveis</a></li> <li><a href="https://europa.eu/youreurope/business/human-resources/equal-treatment-qualifications/recognition-qualifications/index_pt.htm">Reconhecimento das qualificações</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/index_pt.htm">Requisitos aplicáveis aos produtos<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/standards/index_pt.htm">Normas<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/standards/standards-in-europe/index_pt.htm">As normas na Europa</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/compliance/index_pt.htm">Conformidade dos produtos<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/identifying-product-requirements/index_pt.htm">Identificar os requisitos aplicáveis aos produtos</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/conformity-assessment/index_pt.htm">Avaliação da conformidade</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/technical-documentation-conformity/index_pt.htm">Documentação técnica e declaração UE de conformidade</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/ecodesign/index_pt.htm">Requisitos de conceção ecológica</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/compliance/declaration-mutual-recognition/index_pt.htm">Declaração de reconhecimento mútuo</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/index_pt.htm">Etiquetas, rótulos e marcação<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/ce-marking/index_pt.htm">Marcação CE</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/energy-labels/index_pt.htm">Rótulo energético</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/weee-label/index_pt.htm">Rótulo REEE (WEEE em inglês)</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/footwear-label/index_pt.htm"> Rótulos do calçado</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/textile-label/index_pt.htm">Etiquetas dos produtos têxteis</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/emark/index_pt.htm">O símbolo «℮»</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/labels-markings/ecolabel/index_pt.htm">Rótulo ecológico da UE</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/index_pt.htm"> Produtos químicos<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/registering-chemicals-reach/index_pt.htm">Registar substâncias químicas na UE (Regulamento REACH)</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/chemicals/classification-labelling-packaging/index_pt.htm">Classificação, rotulagem e embalagem de produtos químicos</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/recycling-waste-management/index_pt.htm"> Reciclagem e gestão de resíduos<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/recycling-waste-management/weee-responsibilities/index_pt.htm">Responsabilidades em matéria de resíduos ao abrigo da Diretiva REEE</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/index_pt.htm">Rotulagem dos alimentos<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/general-rules/index_pt.htm">Regulamentação em matéria de rotulagem dos alimentos</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/nutrition-declaration/index_pt.htm">Declaração nutricional</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/supplements/index_pt.htm">Rotulagem de suplementos alimentares</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/additives/index_pt.htm">Aditivos alimentares</a></li> <li><a href="https://europa.eu/youreurope/business/product-requirements/food-labelling/health-nutrition-claims/index_pt.htm">Alegações nutricionais e de saúde</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/index_pt.htm">Finanças e financiamento<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/accounting/index_pt.htm"> Contabilidade<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/finance-funding/accounting/small-micro-businesses/index_pt.htm">Contabilidade das PME e das microempresas</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/index_pt.htm">Fazer e receber pagamentos<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/cross-border-debt-recovery/index_pt.htm"> Cobrança transnacional de créditos</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/electronic-cash-payments/index_pt.htm">Pagamentos eletrónicos e em numerário</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/late-payment/index_pt.htm">Atrasos nos pagamentos</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/making-receiving-payments/einvoicing/index_pt.htm">Faturação eletrónica</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/finance-funding/getting-funding/index_pt.htm"> Obter financiamento<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://youreurope.europa.eu/business/finance-funding/getting-funding/access-finance/pt">Acesso a financiamento</a></li> <li><a href="https://europa.eu/youreurope/business/finance-funding/getting-funding/eu-funding-programmes/index_pt.htm">Programas de financiamento da UE</a></li> </ul> </li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/index_pt.htm">Relações com os clientes<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/index_pt.htm"> Contratos com consumidores e garantias<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/consumer-guarantees/index_pt.htm">Garantias para o consumidor</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/defective-products/index_pt.htm">Produtos defeituosos</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/consumer-contracts-guarantees/consumer-contracts/index_pt.htm">Contratos com consumidores</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/index_pt.htm"> Resolução de litígios com clientes<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/online-dispute-resolution/index_pt.htm"> Resolução alternativa de litígios/Resolução de litígios em linha</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/solving-disputes/european-small-claims-procedure/index_pt.htm"> Processo europeu para ações de pequeno montante</a></li> </ul> </li> <li class="group"><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/index_pt.htm"> Proteção de dados<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></a><ul> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/data-protection-gdpr/index_pt.htm"> A proteção de dados ao abrigo do RGPD</a></li> <li><a href="https://europa.eu/youreurope/business/dealing-with-customers/data-protection/online-privacy/index_pt.htm"> Privacidade em linha</a></li> </ul> </li> </ul> </li> </ul> </li> <li><a href="https://asf.youreurope.europa.eu/?lang=pt" target="_blank">Contactar os serviços de assistência</a></li> <li><a href="https://fosmo.youreurope.europa.eu/?lang=pt" target="_blank">Comunicar um obstáculo</a></li> </ul> </nav> <div id="ua-info-menu"> <div id="ua-toggle-btn" class="ye_boxbutton">Ucrânia<svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></div> <div id="ua-toggle-content" class="ye_boxcontent container"> <ul class="ye_list" aria-labelledby="ua-toggle-btn"> <li class="ye_listbylang" lang="ua"> <div id="ua-titlelist_ua" class="ye_title">Допомога ЄС Україні</div> <ul class="ye_links"> <li><a hreflang="ua" target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/eu-assistance-ukraine/information-people-fleeing-war-ukraine_uk">Інформація для людей з України, що шукають порятунку від війни в Україні</a></li> <li><a hreflang="ua" target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/helping-ukrainians-how-you-can-donate-and-engage_uk#ref-%D1%8F%D0%BA-%D0%B2%D0%B8-%D0%BC%D0%BE%D0%B6%D0%B5%D1%82%D0%B5-%D0%B4%D0%BE%D0%BF%D0%BE%D0%BC%D0%BE%D0%B3%D1%82%D0%B8">Як Ви можете допомогти</a></li> <li><a hreflang="ua" target="_blank" href="https://clustercollaboration.eu/content/eu-clusters-supporting-ukraine">Iнформація для бізнесу</a></li> </ul> </li> <li class="ye_listbylang"> <div id="ua-titlelist_or" class="ye_title">Assistência da UE à Ucrânia</div> <ul class="ye_links"> <li><a target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/eu-assistance-ukraine/information-people-fleeing-war-ukraine_pt">Informações destinadas às pessoas que fogem da guerra na Ucrânia</a></li> <li><a target="_blank" href="https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/stronger-europe-world/eu-solidarity-ukraine/helping-ukrainians-how-you-can-donate-and-engage_pt#como-pode-ajudar">Como pode ajudar</a></li> <li><a target="_blank" href="https://clustercollaboration.eu/content/eu-clusters-supporting-ukraine">Informações para as empresas</a></li> </ul> </li> </ul> </div> </div> </div> </section> </header> <div id="page-header"> <nav class="container"> <ol id="ye-breadcrumb"> <li><a href="https://europa.eu/youreurope/index_pt.htm" lang="en">Your Europe</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li class="ellipsis"><button aria-label="Clique para expandir" title="Clique para expandir">…</button><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="/youreurope/business/index_pt.htm">Empresas</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="https://europa.eu/youreurope/business/taxation/index_pt.htm">Fiscalidade</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/index_pt.htm"> IVA</a><svg focusable="false" aria-hidden="true" role="presentation"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></li> <li>Regras e taxas aplicáveis em matéria de IVA</li> </ol> </nav> </div> <main id="main-content" class="container"> <h1>Regras e taxas aplicáveis em matéria de IVA</h1> <div class="row"> <aside> <nav id="in-page-nav"> <div id="in-page-nav-title">Nesta página</div> </nav> </aside> <div class="col"> <div id="main-article"> <p>O imposto sobre o valor acrescentado (IVA) é um imposto sobre o consumo que se aplica a quase todos os bens e serviços adquiridos e vendidos para utilização ou consumo na <a class="abbr" title="Neste caso, os 27 países da UE" aria-label="Neste caso, os 27 países da UE">UE</a>.</p> <p>A <strong>UE adotou regras gerais em matéria de IVA</strong>, mas a aplicação destas regras pode variar de país para país. Na maioria dos casos, o IVA é devido sobre todos os bens e serviços em todas as fases da cadeia de abastecimento, incluindo a venda ao consumidor final. O imposto é devido desde o início até ao final de um processo de produção, por exemplo, aquisição de componentes, transporte, montagem, entregas, embalagem, seguros e transporte marítimo até ao consumidor final.</p> <h2>Quando é que o IVA é cobrado?</h2> <p>Para as empresas estabelecidas na UE, a maioria das vendas e aquisições de bens realizadas na UE estão sujeitas ao IVA. Nesses casos, o IVA é cobrado e devido no país da UE em que os bens são consumidos pelo consumidor final. Do mesmo modo, o IVA é cobrado sobre os serviços no momento em que são prestados em cada país da UE.</p> <p>As <strong>exportações de bens para países que não pertencem à UE não estão sujeitas</strong> ao IVA. Nestes casos, o IVA é cobrado e devido no país de importação, e não tem de declarar o IVA enquanto exportador. No entanto, aquando da exportação de mercadorias, terá de fornecer a <strong>documentação comprovativa de que as mercadorias foram transportadas</strong> para fora da UE. Essa prova pode ser fornecida mediante a apresentação às autoridades fiscais de uma cópia de uma fatura, de um documento de transporte ou de um registo aduaneiro de importação.</p> <p>Tem de fornecer essa prova para poder <strong>deduzir na totalidade</strong> qualquer valor do IVA que tenha pago numa operação anterior relacionada com a exportação. Se não apresentar a documentação exigida, pode não ter direito a um <a data-linkid="29aef1ca-3e35-499a-ae78-c2d5b1ad3fc8" data-master-href="https://europa.eu/youreurope/business/taxation/vat/vat-refunds/index_en.htm" href="https://europa.eu/youreurope/business/taxation/vat/vat-refunds/index_en.htm">reembolso do IVA</a> aquando da exportação de mercadorias.</p> <h2>Regras em matéria de IVA a nível nacional</h2> <p>A aplicação das regras em matéria de IVA pode variar de país para país. Saiba mais sobre as regras do país onde opera a sua empresa.</p>  <div class="accordion"> <h3 class="toggle countries" role="button" tabindex="0" aria-expanded="false"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#location"></use></svg><span><span>Selecione o país</span></span><svg focusable="false" aria-label="Abrir"> <title>Abrir</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#plus"></use></svg><svg focusable="false" aria-label="Encerrado"> <title>Encerrado</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#minus"></use></svg></h3> <div class="toggle-content countries"> <ul> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=DE&categories=L1" aria-label="Alemanha"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#de"></use></svg><span>Alemanha</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=AT&categories=L1" aria-label="Áustria"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#at"></use></svg><span>Áustria</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=BE&categories=L1" aria-label="Bélgica"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#be"></use></svg><span>Bélgica</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=BG&categories=L1" aria-label="Bulgária"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#bg"></use></svg><span>Bulgária</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=CZ&categories=L1" aria-label="Chéquia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#cz"></use></svg><span>Chéquia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=CY&categories=L1" aria-label="Chipre"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#cy"></use></svg><span>Chipre</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=HR&categories=L1" aria-label="Croácia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#hr"></use></svg><span>Croácia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=DK&categories=L1" aria-label="Dinamarca"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#dk"></use></svg><span>Dinamarca</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=SK&categories=L1" aria-label="Eslováquia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#sk"></use></svg><span>Eslováquia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=SI&categories=L1" aria-label="Eslovénia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#si"></use></svg><span>Eslovénia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=ES&categories=L1" aria-label="Espanha"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#es"></use></svg><span>Espanha</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=EE&categories=L1" aria-label="Estónia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ee"></use></svg><span>Estónia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=FI&categories=L1" aria-label="Finlândia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#fi"></use></svg><span>Finlândia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=FR&categories=L1" aria-label="França"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#fr"></use></svg><span>França</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=EL&categories=L1" aria-label="Grécia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#gr"></use></svg><span>Grécia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=HU&categories=L1" aria-label="Hungria"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#hu"></use></svg><span>Hungria</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=IE&categories=L1" aria-label="Irlanda"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ie"></use></svg><span>Irlanda</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=IT&categories=L1" aria-label="Itália"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#it"></use></svg><span>Itália</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=LV&categories=L1" aria-label="Letónia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lv"></use></svg><span>Letónia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=LT&categories=L1" aria-label="Lituânia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lt"></use></svg><span>Lituânia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=LU&categories=L1" aria-label="Luxemburgo"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lu"></use></svg><span>Luxemburgo</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=MT&categories=L1" aria-label="Malta"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#mt"></use></svg><span>Malta</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=NL&categories=L1" aria-label="Países Baixos"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#nl"></use></svg><span>Países Baixos</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=PL&categories=L1" aria-label="Polónia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#pl"></use></svg><span>Polónia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=PT&categories=L1" aria-label="Portugal"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#pt"></use></svg><span>Portugal</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=RO&categories=L1" aria-label="Roménia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ro"></use></svg><span>Roménia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=SE&categories=L1" aria-label="Suécia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#se"></use></svg><span>Suécia</span></a></li> </ul> </div> </div>  <h2>Apresentar uma declaração de IVA em linha</h2> <p>Se a sua empresa estiver registada na UE, pode apresentar uma declaração de IVA em linha (na maioria das regiões) nos seguintes países da UE:</p>  <div class="accordion"> <h3 class="toggle countries" role="button" tabindex="0" aria-expanded="false"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#location"></use></svg><span><span>Selecione o país</span></span><svg focusable="false" aria-label="Abrir"> <title>Abrir</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#plus"></use></svg><svg focusable="false" aria-label="Encerrado"> <title>Encerrado</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#minus"></use></svg></h3> <div class="toggle-content countries"> <ul> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=DE&categories=L1" aria-label="Alemanha"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#de"></use></svg><span>Alemanha</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=AT&categories=L1" aria-label="Áustria"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#at"></use></svg><span>Áustria</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=BE&categories=L1" aria-label="Bélgica"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#be"></use></svg><span>Bélgica</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=BG&categories=L1" aria-label="Bulgária"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#bg"></use></svg><span>Bulgária</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=CZ&categories=L1" aria-label="Chéquia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#cz"></use></svg><span>Chéquia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=CY&categories=L1" aria-label="Chipre"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#cy"></use></svg><span>Chipre</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=HR&categories=L1" aria-label="Croácia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#hr"></use></svg><span>Croácia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=DK&categories=L1" aria-label="Dinamarca"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#dk"></use></svg><span>Dinamarca</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=SK&categories=L1" aria-label="Eslováquia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#sk"></use></svg><span>Eslováquia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=SI&categories=L1" aria-label="Eslovénia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#si"></use></svg><span>Eslovénia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=ES&categories=L1" aria-label="Espanha"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#es"></use></svg><span>Espanha</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=EE&categories=L1" aria-label="Estónia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ee"></use></svg><span>Estónia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=FI&categories=L1" aria-label="Finlândia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#fi"></use></svg><span>Finlândia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=FR&categories=L1" aria-label="França"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#fr"></use></svg><span>França</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=EL&categories=L1" aria-label="Grécia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#gr"></use></svg><span>Grécia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=HU&categories=L1" aria-label="Hungria"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#hu"></use></svg><span>Hungria</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=IE&categories=L1" aria-label="Irlanda"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ie"></use></svg><span>Irlanda</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=IT&categories=L1" aria-label="Itália"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#it"></use></svg><span>Itália</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=LV&categories=L1" aria-label="Letónia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lv"></use></svg><span>Letónia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=LT&categories=L1" aria-label="Lituânia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lt"></use></svg><span>Lituânia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=LU&categories=L1" aria-label="Luxemburgo"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#lu"></use></svg><span>Luxemburgo</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=MT&categories=L1" aria-label="Malta"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#mt"></use></svg><span>Malta</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=NL&categories=L1" aria-label="Países Baixos"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#nl"></use></svg><span>Países Baixos</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=PL&categories=L1" aria-label="Polónia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#pl"></use></svg><span>Polónia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=PT&categories=L1" aria-label="Portugal"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#pt"></use></svg><span>Portugal</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=RO&categories=L1" aria-label="Roménia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#ro"></use></svg><span>Roménia</span></a></li> <li><a href="https://europa.eu/youreurope/search-results/index_pt.htm?countryCode=SE&categories=L1" aria-label="Suécia"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/flag-icons.svg#se"></use></svg><span>Suécia</span></a></li> </ul> </div> </div>  <p>Embora o IVA seja cobrado em toda a UE, cada país fixa as suas próprias taxas. Para se informar sobre as taxas aplicadas nos países da UE, consulte o quadro seguinte (para ter a certeza de que as mesmas estão atualizadas, confirme os valores junto do seu serviço de finanças).</p> <h2>Taxas de IVA</h2> <p>Existem vários tipos de taxas de IVA aplicadas nos países da UE. A taxa depende do produto ou serviço envolvido na operação. Existem ainda taxas especiais que foram fixadas de acordo com as taxas de IVA aplicadas nos países da UE antes da sua adesão à UE.</p> <h2>Taxas do IVA aplicadas nos países da UE</h2> <p>Embora o IVA seja cobrado em toda a UE, cada país fixa as suas próprias taxas. Pode consultar as taxas atualmente aplicáveis no quadro infra. Informe-se sobre as taxas mais recentes junto da autoridade competente em matéria de IVA do seu país.</p> <div class="warning sr-friendly"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#warning"></use></svg><div> <h4 class="sr-only">Aviso</h4>Este quadro não inclui as taxas de IVA aplicáveis a regiões específicas da UE, como a Região Autónoma dos Açores ou as Ilhas Canárias. Para mais informações, consulte a <a data-linkid="17223432-f6e0-46a2-af72-3988c40be799" href="https://ec.europa.eu/taxation_customs/tedb/#/vat-search" title="Base de dados sobre impostos na Europa">base de dados sobre impostos na Europa</a>.</div> </div><div class="accordion"> <h3 class="toggle" role="button" tabindex="0" aria-expanded="false"><span><span>Taxas do IVA aplicadas nos países da UE</span></span><svg focusable="false" aria-label="Abrir"> <title>Abrir</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#plus"></use></svg><svg focusable="false" aria-label="Encerrado"> <title>Encerrado</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#minus"></use></svg></h3> <div class="toggle-content"> <div class="table-container"> <table> <tbody> <tr> <td colspan="6"><strong>Lista das Taxas do IVA aplicadas nos países da UE</strong></td> </tr> <tr> <td><strong>Código do país</strong></td> <td><strong>Estado-Membro</strong></td> <td><strong>Taxa normal</strong></td> <td><strong>Taxa reduzida</strong></td> <td><strong>Taxa super-reduzida</strong></td> <td><strong>Taxa intermédia</strong></td> </tr> <tr> <td>AT</td> <td>Áustria</td> <td>20</td> <td>10 / 13</td> <td>-</td> <td>13</td> </tr> <tr> <td>BE</td> <td>Bélgica</td> <td>21</td> <td>6 / 12</td> <td>-</td> <td>12</td> </tr> <tr> <td>BG</td> <td>Bulgária</td> <td>20</td> <td>9</td> <td>-</td> <td>-</td> </tr> <tr> <td>CY</td> <td>Chipre</td> <td>19</td> <td>5 / 9</td> <td>-</td> <td>-</td> </tr> <tr> <td>CZ</td> <td>Chéquia</td> <td>21</td> <td>12 / 15</td> <td>-</td> <td>-</td> </tr> <tr> <td>DE</td> <td>Alemanha</td> <td>19</td> <td>7</td> <td>-</td> <td>-</td> </tr> <tr> <td>DK</td> <td>Dinamarca</td> <td>25</td> <td>0</td> <td>-</td> <td>-</td> </tr> <tr> <td>EE</td> <td>Estónia</td> <td>22</td> <td>9</td> <td>-</td> <td>-</td> </tr> <tr> <td>EL</td> <td>Grécia</td> <td>24</td> <td>6 / 13</td> <td>-</td> <td>-</td> </tr> <tr> <td>ES</td> <td>Espanha</td> <td>21</td> <td>10</td> <td>-</td> <td>-</td> </tr> <tr> <td>FI</td> <td>Finlândia</td> <td>25,5</td> <td>10 / 14</td> <td>-</td> <td>-</td> </tr> <tr> <td>FR</td> <td>França</td> <td>20</td> <td>5,5 / 10</td> <td>2,1</td> <td>-</td> </tr> <tr> <td>HR</td> <td>Croácia</td> <td>25</td> <td>5 / 13</td> <td>-</td> <td>-</td> </tr> <tr> <td>HU</td> <td>Hungria</td> <td>27</td> <td>5 / 18</td> <td>-</td> <td>-</td> </tr> <tr> <td>IE</td> <td>Irlanda</td> <td>23</td> <td>9 / 13,5</td> <td>-</td> <td>-</td> </tr> <tr> <td>IT</td> <td>Itália</td> <td>22</td> <td>5 / 10</td> <td>4</td> <td>-</td> </tr> <tr> <td>LT</td> <td>Lituânia</td> <td>21</td> <td>5 / 9</td> <td>-</td> <td>-</td> </tr> <tr> <td>LU</td> <td>Luxemburgo</td> <td>17</td> <td>8</td> <td>3</td> <td>14</td> </tr> <tr> <td>LV</td> <td>Letónia</td> <td>21</td> <td>5 / 12</td> <td>-</td> <td>-</td> </tr> <tr> <td>MT</td> <td>Malta</td> <td>18</td> <td>5 / 7</td> <td>-</td> <td>12</td> </tr> <tr> <td>NL</td> <td>Países Baixos</td> <td>21</td> <td>9</td> <td>-</td> <td>-</td> </tr> <tr> <td>PL</td> <td>Polónia</td> <td>23</td> <td>5 / 8</td> <td>-</td> <td>-</td> </tr> <tr> <td>PT</td> <td>Portugal</td> <td>23</td> <td>6 / 13</td> <td>-</td> <td>13</td> </tr> <tr> <td>RO</td> <td>Roménia</td> <td>19</td> <td>5 / 9</td> <td>-</td> <td>-</td> </tr> <tr> <td>SE</td> <td>Suécia</td> <td>25</td> <td>6 / 12</td> <td>-</td> <td>-</td> </tr> <tr> <td>SI</td> <td>Eslovénia</td> <td>22</td> <td>5 / 9,5</td> <td>-</td> <td>-</td> </tr> <tr> <td>SK</td> <td>Eslováquia</td> <td>20</td> <td>10</td> <td>-</td> <td>-</td> </tr> </tbody> </table> </div> </div></div> <h3>Taxa normal</h3> <p>Cada país da UE tem uma taxa normal que é aplicável à maior parte dos fornecimentos de bens e serviços e que <strong>não pode ser inferior a 15 %</strong>.</p> <h3>Taxa reduzida</h3> <p>Podem ser aplicadas uma ou duas taxas reduzidas ao fornecimento de bens e serviços específicos (com base na lista que figura no anexo III da <a data-linkid="d7ae97ab-3814-467a-9b53-441d3ca81b66" href="https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02006L0112-20240101" title="Diretiva IVA">Diretiva IVA</a>), mas, na maioria dos casos, não a serviços prestados por via eletrónica. As taxas reduzidas aqui mencionadas <strong>não podem ser inferiores a 5 %</strong>.</p> <h3>Taxas especiais</h3> <p>Alguns países da UE estão autorizados a aplicar taxas especiais de IVA a determinados fornecimentos. Estas taxas especiais aplicam-se nos países da UE que as aplicavam em 1 de janeiro de 1991.</p> <p>Foram inicialmente criadas a título transitório, aquando da entrada em vigor do mercado único em 1 de janeiro de 1993, para facilitar a transição para as regras da UE em matéria de IVA, e destinavam-se a ser gradualmente suprimidas.</p> <p>Existem 3 tipos de taxas especiais:</p> <ul> <li>Taxas super-reduzidas</li> <li>Taxas zero</li> <li>Taxas intermédias</li> </ul> <h4>Taxas super-reduzidas</h4> <p>Certos países da UE aplicam às <strong>vendas de uma lista limitada de bens e serviços</strong> taxas super-reduzidas inferiores a 5 %.</p> <h4>Taxas zero</h4> <p>Alguns países da UE aplicam taxas zero a determinadas vendas. Quando se aplica uma taxa zero, o consumidor <strong>não tem de pagar IVA</strong>, mas tem <strong>direito à dedução do IVA</strong> que pagou em aquisições diretamente relacionadas com a venda.</p> <h4>Taxas intermédias («taxas parking»)</h4> <p>As taxas intermédias são aplicadas por alguns países da UE a determinados fornecimentos de <strong>bens e serviços que não estão incluídos no anexo III</strong> da <a data-linkid="d7ae97ab-3814-467a-9b53-441d3ca81b66" data-master-href="https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02006L0112-20240101" href="https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02006L0112-20240101" title="Diretiva IVA">Diretiva IVA</a>. Esses países foram autorizados a continuar a aplicar taxas de IVA reduzidas a esses fornecimentos, em vez da taxa normal, desde que essas taxas não sejam inferiores a 12 %.</p> <h4>Base de dados sobre impostos na Europa</h4> <p>Para uma panorâmica completa das categorias relacionadas com cada taxa do IVA acima referida, pode consultar a <a data-linkid="17223432-f6e0-46a2-af72-3988c40be799" href="https://ec.europa.eu/taxation_customs/tedb/#/vat-search" title="Base de dados sobre impostos na Europa">base de dados sobre impostos na Europa</a>.</p> </div> <div class="article-related ye-related-topics"> <h2>Mais informações</h2> <h5>Para Empresas & empresários</h5> <ul> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/selling-products-eu/index_pt.htm">Vender produtos na UE</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-exemptions/index_pt.htm">Isenções do IVA</a></li> <li><a href="https://europa.eu/youreurope/business/taxation/vat/vat-digital-services-moss-scheme/index_pt.htm"> IVA sobre os serviços digitais (regime MOSS)</a></li> <li><a href="https://europa.eu/youreurope/business/selling-in-eu/selling-goods-services/provide-services-abroad/index_pt.htm">Prestar serviços noutro país da UE</a></li> </ul> <h5>Para consumidores & funcionários</h5> <ul> <li><a href="https://europa.eu/youreurope/citizens/consumers/shopping/vat/index_pt.htm">IVA - Imposto sobre o Valor Acrescentado</a></li> </ul> </div> <div class="article-related eu-legislation"> <h2>Legislação da UE</h2> <ul> <li><a href="https://eur-lex.europa.eu/legal-content/PT/TXT/?uri=CELEX:02006L0112-20240101" data-linkid="dc99a9be-a188-40b7-85b3-33d9de32c191" title="Diretiva da UE relativa ao Imposto sobre o Valor Acrescentado">Diretiva da UE relativa ao Imposto sobre o Valor <span class="label-end"><span>Acrescentado</span><svg focusable="false" aria-label="brir como ligação a um sítio externo"> <title>brir como ligação a um sítio externo</title> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#external"></use></svg></span></a></li> </ul> </div>  <div class="article-related"> <h2>Precisa de ajuda dos serviços de assistência?</h2> <p>Contacte um serviço de apoio especializado</p><button id="advice-button" class="standard arrow toggle">Ajuda e aconselhamento<span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></span></button><div id="advice-content" class="toggle-content"> <div data-service-name="Contact specialised assistance services - VAT" class="help-advice"> <p><strong><a href="https://ec.europa.eu/eu-rights/enquiry-complaint-form/home?languageCode=pt&origin=yeb_Taxation">Aconselhe-se sobre as regras da UE que se aplicam à sua empresa/Resolva os seus problemas com a administração pública</a></strong></p> </div> <div data-service-name="Local Business Support"> <p>Tem dúvidas sobre como fazer negócios além-fronteiras, nomeadamente sobre como expandir as suas atividades ou passar a exportar para outro país da UE? A rede europeia de empresas <strong><a data-linkid="3b14a2df-b4db-46ba-8512-ea68b2bcf6f2" href="https://een.ec.europa.eu/" title="Enterprise Europe Network">Enterprise Europe Network</a></strong> pode aconselhá-lo gratuitamente.</p> </div> <div data-service-name="ASF"> <p>Pode também utilizar a <strong><a data-linkid="99515abc-5143-4601-834f-d58adec3d203" href="https://asf.youreurope.europa.eu/?lang=pt" title="localizador de serviço de assistência">localizador de serviço de assistência</a></strong> para obter a ajuda de que precisa.</p> </div> </div> </div> <div id="last-checked"><span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#calendar"></use></svg>Última verificação: 11/10/2024</span></div> </div> </div> <div id="share-page"> <div>Partilhar esta página</div> <ul> <li><a href="https://www.facebook.com/share.php?u=https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_pt.htm" title="Partilhar no Facebook" target="_blank" rel="nofollow" id="sh-facebook"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#facebook"></use></svg><span>Facebook</span></a></li> <li><a href="https://www.linkedin.com/sharing/share-offsite/?url=https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_pt.htm" title="Partilhar no linkedIn" target="_blank" rel="nofollow" id="sh-linkedin"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#linkedin"></use></svg><span>Linkedin</span></a></li> <li><a href="https://twitter.com/intent/tweet?text=Regras%20e%20taxas%20aplic%C3%A1veis%20em%20mat%C3%A9ria%20de%20IVA&url=https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_pt.htm" title="Partilhar no X" target="_blank" rel="nofollow" id="sh-twitter"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#twitter"></use></svg><span>X (Twitter)</span></a></li> <li><a href="mailto:?subject=Regras%20e%20taxas%20aplic%C3%A1veis%20em%20mat%C3%A9ria%20de%20IVA&body=https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_pt.htm;" id="sh-email" title="Partilhar por correio eletrónico" rel="nofollow"><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/social-media-icons-V2.svg#email"></use></svg><span>e-mail</span></a></li> </ul> </div> </main> <footer id="footer-content" class="ye_footerpage"> <section id="feedback-bar"> <div class="container"><button id="feedback" class="standard arrow toggle">Comentários sobre qualidade<span><svg focusable="false" aria-hidden="true"> <use href="/youreurope/citizens/images/ecl/ecl-eu-icons.svg#corner-arrow"></use></svg></span></button><form id="feedback-form" class="toggle-content" method="post" name="fm" action="https://europa.eu/youreurope/business/taxation/vat/vat-rules-rates/index_pt.htm" autocomplete="off" novalidate><input autocomplete="false" name="hidden" type="text" style="display:none;"><input type="hidden" name="section" id="section" value="/business/taxation/vat/vat-rules-rates/"><p class="success">Obrigado pela sua colaboração. 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