VAT Code · Annexes

Annex D Indicative list of electronically supplied services

Anexo D · Lista exemplificativa de prestações de serviços por via electrónica

Código do Imposto sobre o Valor Acrescentado · republished by Decree-Law No. 102/2008 · consolidated text checked 26 October 2026

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1. Website supply, web-hosting, distance maintenance of programmes and equipment.

1 - Fornecimento de sítios informáticos, domiciliação de páginas web, manutenção à distância de programas e equipamentos.

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2. Supply of software and updating thereof.

2 - Fornecimento de programas e respectiva actualização.

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3. Supply of images, text and information, and making available of databases.

3 - Fornecimento de imagens, textos e informações e disponibilização de bases de dados.

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4. Supply of music, films and games, including games of chance and gambling games, and of political, cultural, artistic, sporting, scientific or entertainment broadcasts or events.

4 - Fornecimento de música, filmes e jogos, incluindo jogos de azar e a dinheiro, e de emissões ou manifestações políticas, culturais, artísticas, desportivas, científicas ou de lazer.

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5. Supply of distance teaching services.

5 - Prestação de serviços de ensino à distância.

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Where the service provider and their customer communicate by email, this does not of itself mean that the service is supplied electronically.

Quando o prestador de serviços e o seu cliente comunicam por correio electrónico, esse facto não significa, por si só, que o serviço seja prestado por via electrónica.

What we checked in this article

The five categories (including games of chance and gambling in point 4) and the rule that communication by email does not by itself make a service electronically supplied are retained.

Not sure how Annex D applies to your invoices?

We register foreign-owned companies for VAT, set up invoicing, file periodic returns and recapitulative statements, and check place-of-supply and exemption positions, in English. A written answer and a fixed quote within one working day.

Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.

Applying the law

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