In addition to the other obligations, the registered recipient will now be obliged to keep an updated accounting record of the products received on a tax-suspended basis, stating their origin, destination and relevant information for tax calculation purposes.

  • Tax on Oil and Energy Products

Tax exemption for oil products used in aquaculture.

It is clarified that coloured marked diesel can also be consumed by equipment used in the aquaculture activity.

The road service contribution is increased from EUR 66.32 to EUR 67.00/1000 litres for gasoline and from EUR 89.12 to EUR 91.00/1000 litres for diesel. A road service contribution of EUR 103.00/1000 kilograms for LPG has been introduced.

The additional tax rate allocated to the Permanent Forestry Fund, in the amount of EUR 0.005/litre for gasoline and of EUR 0.0025/litre for gasoil and coloured marked gasoil, up to the maximum limit of EUR 30,000,000.00 per year will remain in force for 2014.

  • Tax on Alcohol and Alcoholic Beverages

The tax has increased 1% for bier and 5% for spirits.

Small distilleries will now be obliged to submit the descriptive narrative of the facilities, the corresponding plan and the characteristics of its tanks, including planimetry.

  • Duty on Tobacco

It is clarified that, on the one hand, water pipe tobacco constitutes one of the types of manufactured tobacco, and, on the other hand, tobacco leaves for retail sale are included in the group of smoking tobacco, meaning that both types of tobacco are now taxed.

With regard to cigars released for consumption in mainland Portugal, the specific component of the tax increased to EUR 87.33 (previously being EUR 79.39) and the reduction of the ad valorem component to 17% (previously being 20%). With regard to cigarillos and cigars, a 5% increase of the ad valorem rate to 25% took place. Water pipe tobacco will now be subject to an ad valorem rate of 50%.

With regard to rates applicable to fine-cut tobacco for rolled cigarettes and other smoking tobacco, the specific component is increased to EUR 0.075/gram. The minimum tax on this type of tobacco will now correspond to EUR 0.12/gram.

Tobacco tax production warehouses located in the Autonomous Regions are expected to be made subject to permanent physical supervision by the customs office having jurisdiction.


The registered trader status is now expected to permit to hold taxable vehicles on a tax-suspended basis for a maximum period of 3 years counted from the submission of the vehicle customs declaration, instead of 2 years as before.

Vehicles for professional use, with a normal series registration plate of another Member State of the European Union will now be entitled to temporarily remain and circulate in the national territory, without needing the authorisation of the Tax Authority and a circulation certificate, the compliance with customs formalities or the advance payment of regular vehicle taxes payable in the Member State of registration, provided they are intended for the direct pursuit of a remunerated activity for profit or not and provided they comply with the other legal requirements. The possibility to use the vehicle for private purposes is also permitted, provided such use is merely accessory to the professional use.

With regard to the transfer mortis causa of an exempt vehicle, it is clarified that the tax obligation arises with the opening of the succession, which, for that purpose, is deemed to take place on the date of the death of the beneficiary of the exemption. The successors have 20 working days from the end of the 3rd month following the death to settle the situation, failing which misdemeanour proceedings will be brought against them.

The tax exemption is expected to be extended to 9-seat (including the driver) vehicles for collective transport, purchased (whether free of charge or in return for consideration) by a private social solidarity institution, meant for the transport of users.

In the case of people with disabilities who wish to benefit from the tax exemption, the medical certificate is considered to be valid for the whole life and the medical certificate that must accompany the application for the exemption is not required to have been issued less than 5 years before in the case of persons with a permanent disability not subject to reassessment.


People with disabilities exempt from tax may choose to benefit from this exemption in respect of other vehicles purchased in the same year. The previous vehicle will then be taxed under the general terms.

With regard, specifically, to vehicles propelled by Wankel motors, the cylinder capacity to be considered in the taxable base is found in accordance with the VT Code and corresponds to twice the normal cylinder capacity, in accordance with the Regulation of EC Approvals of Vehicles, Systems and Technical Units relating to Pollutant Emissions.

Tax rates were generally increased by approximately 1%.

With regard to the authority to assess this tax, provision is now made that the assessment act is deemed to be carried out by the tax service of the area of residence or registered office of the taxpayer.

Diesel vehicles falling within the A and B class (light passengers and mixed use vehicles) are subject to an additional SRT between EUR 1.39 and EUR 68.85, based on the cylinder capacity and year of registration of the vehicle.