New Simplified Export Certificate for Low-Value Shipments: Portugal’s 2025 VAT Guidance

INLIS Consulting
Aug 1
3 min read

In July 2025, Portugal’s Tax Authority (Autoridade Tributária e Aduaneira – AT) released Ofício Circulado No. 25078/2025, which outlines a simplified procedure for confirming VAT-exempt exports of low-value goods. This measure is part of a broader push to reduce red tape and facilitate compliance for businesses exporting goods valued under €1,000 via postal or express shipments.

https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Oficio_circulado_25078_2025.pdf

What Is Changing?

Under the previous rules, exporters had to submit an electronic customs export declaration to prove the exemption of VAT under Article 14(1)(a) of Portugal’s VAT Code.

As of July 1, 2025, Decree-Law No. 49/2025 introduces a simpler way: Exporters can now use a “Simplified Export Certificate” issued by the Tax Authority instead of the formal customs declaration—only for shipments valued up to €1,000, not subject to export duties.

When Can You Use the Simplified Certificate?

You can use this certificate if:

You are a VAT-registered individual or company in Portugal (or even from another EU country exporting through Portugal);
You are exporting physical goods through postal or express carriers;
The value of the shipment does not exceed €1,000;
The goods are not subject to export duties.
The export is VAT-exempt under Article 14(1)(a) of the Portuguese VAT Code.

Note: This applies only if the exit point is within Portuguese territory and the shipment is properly documented.

When It Cannot Be Used

You cannot use the simplified certificate if:

The goods require proof of preferential origin.
The goods exceed the €1,000 value limit;
You're exporting via a non-Portuguese customs office;
A standard electronic export declaration is already required under customs law.

How to Request the Certificate

The certificate can be requested:

By the exporter directly, or
By a postal/express operator or authorized representative on their behalf.

Requests are submitted through the Portuguese Tax Portal at: https://iva.portaldasfinancas.gov.pt/ivaexp

Information needed includes:

NIF (tax number) of the exporter
Description, quantity, and value of goods
Invoice number and date
Country of destination
Supporting transport document details

Once submitted and validated, the Tax Authority generates a unique movement registration number (NRM). This must be shared with the carrier, who will then notify customs electronically during shipment.

After the Shipment: Confirmation of Export

Once the goods leave Portugal, the AT system automatically issues the Simplified Export Certificate confirming the export.

Exporters can access this document via the Tax Portal.
It can also be used for VAT exemption proof during tax reporting or audits.

Certificate Corrections & Cancellations

Cancellations: Exporters can cancel a request within 90 days if the shipment was not completed.
Corrections: If details (like invoice number or value) need to be adjusted, amendments must be submitted through the portal within the same 90-day window.

Optional Use – Traditional Declarations Still Valid

Using the simplified certificate is optional. Exporters may still opt to use the traditional electronic customs export declaration, especially for goods above €1,000 or those not qualifying under the simplified process.

For Accountants & Exporters: Reporting & Reimbursements

The value of exports using this certificate should be declared in field 8 of Box 06 in the VAT periodic return.
For VAT refunds, the certificate number and transaction value must be listed in export records and client reports.

Final Thoughts

Portugal’s new simplified export procedure is a welcome change for small exporters, e-commerce sellers, and logistics providers. It reduces paperwork and speeds up VAT exemption claims, but comes with strict eligibility rules and reporting obligations.

At INLIS Consulting, we help businesses set up compliant export procedures and manage VAT returns efficiently. If you’re unsure whether your shipments qualify or how to implement this system, we’re here to help.