EORI numbers, commercial invoices, EUR.1 certificates, Incoterms and export VAT — what every regular business exporter from Portugal needs to know.
Shipping outside the EU requires customs compliance on every shipment. For businesses exporting regularly from Portugal, having the right documentation, registrations and processes in place is not optional — customs errors cause delays, fines and confiscated goods. This guide covers the core compliance requirements for Portuguese B2B exporters: EORI registration, commercial invoices, proof of origin, Incoterms and export VAT treatment.
Complete, accurate documentation clears customs in hours. Missing or incorrect paperwork causes holds that delay your customer's goods by days.
EU manufactured goods exported to FTA partners (UK, Switzerland, Japan, Canada, South Korea etc.) qualify for 0% import duty — but only with correct EUR.1 or REX origin declaration.
Exports outside the EU are zero-rated for Portuguese IVA (23%) — you charge 0% and reclaim input tax. Correct documentation is required to substantiate zero-rating.
Regular exporters can apply for Approved Exporter status — self-certify origin on invoices without obtaining a EUR.1 certificate for each shipment, saving time and cost.
An EORI (Economic Operator Registration and Identification) number is a unique identifier for businesses that import or export goods in the EU. Portuguese exporters shipping outside the EU need an EORI number on all customs export declarations. Without one, your carrier cannot submit the electronic export declaration (ECS — Export Control System) on your behalf.
The commercial invoice is the most important document in international shipping. It is the basis for customs valuation, duty calculation and VAT assessment in the destination country. A poorly completed commercial invoice is the most common cause of customs delays.
Many of the EU's trade partners have Free Trade Agreements (FTAs) that allow 0% or reduced import duty on goods of EU origin. To benefit from these preferential rates, you must prove the goods originate in the EU with an origin document. Without proof of origin, your customer pays full MFN (Most Favoured Nation) rates.
Goods exported from Portugal outside the EU are zero-rated for IVA (Article 14 of the Portuguese VAT Code / Código do IVA). This means you charge 0% IVA on the commercial invoice for export sales — but you can still recover input VAT paid on your costs. Zero-rating is not automatic: you must have supporting export documentation.
Incoterms (International Commercial Terms, published by ICC) define where the seller's responsibility ends and the buyer's begins — for cost, risk and customs obligations. Choosing the wrong Incoterm creates disputes and unexpected costs.
Yes — any Portuguese business shipping goods outside the EU requires an EORI number. It is mandatory for all electronic export declarations (submitted by your carrier or customs agent on your behalf). EORI is your business identifier in EU customs systems. Register free at eori.at.gov.pt — your EORI is simply 'PT' + your NIF. Activation takes 1–3 business days. Without an EORI, your carrier cannot submit the ECS (Export Control System) declaration and your shipment will be held at customs.
Customs authorities in the destination country can: hold the shipment pending corrected documentation (delays of 2–10 days), reassess the declared value and charge additional duties, confiscate goods if the documentation suggests misdeclaration (under-valuation, incorrect description). Common invoice errors: vague descriptions ('miscellaneous parts'), under-declared value, missing HS code, wrong country of origin. The carrier's customs broker cannot correct a fundamentally incorrect invoice — they can only work with what you provide. Review invoices carefully before each export.
Approved Exporter (AE) status, granted by Portuguese Customs (AT), allows you to certify the origin of your goods directly on commercial invoices — replacing the EUR.1 certificate for each shipment. Instead of visiting a customs office for each EUR.1, you print an approved exporter origin statement on your invoice with your AT Authorisation Number. AE status is particularly valuable for businesses exporting regularly to UK, Switzerland and other EUR.1 destinations. Apply via AT — requires demonstrating knowledge of origin rules and agreeing to AT auditing. There is no fee. Processing takes 4–8 weeks.
For most B2B exports from Portugal: DAP (Delivered at Place) is the practical standard — you arrange transport, your buyer handles destination customs and pays import duties. DDP (Delivered Duty Paid) gives a better buyer experience but requires you to have customs import capability (or a broker) in each destination country. Avoid EXW for international shipments — it creates complications with export declarations (exporter of record obligations). For large freight: FCA named place (your warehouse) is common. Always confirm the agreed Incoterm in writing before booking the shipment.
Portuguese IVA paid on costs associated with export production (raw materials, services, packaging) is recoverable as input tax on your quarterly Declaração Periódica do IVA. The output tax (IVA charged on sales) for export invoices is 0% (zero-rated). If your export business means you consistently have more input VAT than output VAT, you will be in a VAT repayment position — apply for refund on your IVA return. Retain all export documentation (commercial invoices, EAD export declarations, carrier receipts) for AT audit purposes — legally required for 10 years.
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