A non-resident supplying goods from a fixed place of business in Portugal is required to register for and pay VAT.

The supply of goods by a non-resident without a fixed place of business to any VAT registered payer (B2B) in Portugal is subject to reverse charge in the hands of the importer.

A non-resident without a fixed place of business in Portugal making taxable supplies in Portugal (except in cases where reverse charge applies) is required to appoint a tax representative in Portugal. Non-residents established in the EU are not required to appoint a tax representative to register for VAT in Portugal.