Portugal VAT number: format and validation

By Remco from Avatcado

Format

PT followed by 9 digits. The local term is Numero de Identificacao Fiscal (companies: NIPC) (NIF, Portuguese).

Pattern: /^\d{9}$/

  • The first digit indicates the holder type: 1, 2, and 3 for natural persons, 5 for legal persons, 6 for public bodies, with other leading ranges for non-residents and funds
  • For companies the VAT number is the NIPC assigned at incorporation; the same 9 digits with the PT prefix serve as the intra-EU VAT number in VIES

Example of a registered number: PT 500 697 256

Check digit

Portugal VAT numbers carry a check digit (MOD 11): The first 8 digits are multiplied by descending weights 9 down to 2 and summed; if the sum mod 11 is 0 or 1 the check digit is 0, otherwise it is 11 minus the remainder.

Check a Portugal VAT number

Validated live against the Autoridade Tributaria e Aduaneira (official register).

Enter a VAT number to see the live API response

Validate via API

The same validation as an API call, with the example number above:

curl "https://api.avatcado.com/v1/validate?vat_number=PT500697256" \
  -H "Authorization: Bearer avat_live_your_api_key"
import Avatcado from "@avatcado/node";

const avatcado = new Avatcado("avat_live_your_api_key");
const { data, error } = await avatcado.vat.validate({
  vatNumber: "PT500697256",
});

if (data?.data.valid) {
  console.log(`Registered: ${data.data.company?.name}`);
}

Free tier includes 500 validations per month. Get an API key or read the API documentation.

Frequently asked questions

Do small businesses in Portugal charge VAT?

Not necessarily. Article 53 of the CIVA exempts taxpayers whose annual domestic turnover does not exceed EUR 15,000. Invoices under this regime carry the mention 'IVA - regime de isencao', and the exemption is lost during the year if turnover exceeds the threshold by more than 25 percent.

Why is the NIF requested everywhere in Portugal?

The NIF, popularly the numero de contribuinte, is the single identifier for essentially all official and financial life in Portugal: tax filings, employment, banking, property, and the e-Fatura system. For businesses the same nine digits (the NIPC) prefixed with PT are also the VAT number checked in VIES.

Related guides

VAT rate in Portugal

The standard VAT rate in Portugal is 23%. Reduced rates: 13%, 6%. See all Portugal VAT rates.

Sources