New rules have been introduced in Portugal for tobacco sales. Namely, the tobacco traceability system, from May 20, 2024, will apply to all tobacco products provided for in Law No. 37/2007, of August 14. Therefore, similar to what is currently happening with cigarettes and rolling tobacco, the tobacco traceability system will make it possible to monitor the movements of other tobacco products (locations), namely cigars and cigarillos, heated tobacco, chewing tobacco, pipe tobacco, hookah tobacco, and tobacco leaves intended for sale to the public.
Tobacco sales in Portugal: new obligations from May 20, 2024
Public
Portugal
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
7721
Content accuracy validation date:
25.01.2024
Content accuracy validation time:
09:00h
Also, more rules have been introduced:
- All individual packaging of tobacco products produced in the European Union (EU) or marketed in the EU will have to bear a unique identifier (with predefined information on the date and place of manufacture, its destination, etc.);
- Their movements will be recorded throughout the supply chain (from the manufacturer or importer to the last economic operator before the first retail establishment).
In turn, the security element will also apply to these tobacco products, which requires that individual packaging of tobacco products marketed in the EU be marked with a tamper-proof security element made up of visible and invisible elements, which will allow consumers and authorities to verify whether the product is authentic or not. In the case of tobacco products sold in the national territory, the special stamp provided for in Ordinance No. 119/2019, of April 22nd, and the stamp provided for in Ordinance No. 224/2019, of July 18th, As is currently the case with cigarettes and rolling tobacco, in order to apply the traceability system to other tobacco products, it is necessary that all economic operators involved in trade (including manufacturing, import, export, and distribution) of the aforementioned products in national territory are registered on the Tobacco Traceability Portal (https://rastreabilidadetabaco.incm.pt/pt).
Therefore, economic operators who have not yet completed the aforementioned registration must do so by May 19, 2024 at the latest, in order to be granted the: economic operator identifier code (EOID); installation identifier code(s) for the factory, warehouse, or retail establishment (FID); and manufacturing machine identifier code(s) (MID), in the case of a manufacturer. If businesses are economic operators involved in the tobacco product supply chain and have not registered on the Tobacco Traceability Portal by May 19, 2024, they will no longer be able to carry out this activity.
Other news from Portugal
Audit procedure in relation to fiscalization rules in Portugal
Portugal
Author: Nikolina Basić
Under Portugal’s fiscalization audit rules, taxpayers may be notified of an inspection at its start or in advance, and if it cannot proceed immediately, they must provide requested documentation within 2–30 days. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
The Portuguese Finance portal launches a new "Tax Information" page in English.
Public
Portugal
Author: Nikolina Basić
Portugal
Author: Nikolina Basić
Portugal’s Finance Portal has launched a new English-language “Tax Information” section, replacing the former “Portuguese Tax System” page to improve transparency, accessibility, and usability for foreign citizens. The updated section offers clearer navigation and dynamic content covering key tax topics for individuals and businesses, with additional information to be added progressively as user n... Read more
New document was uploaded: S4FiscalBackoffice Patch
Author: Dejan Šijačić
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Portuguese Tax Authority Announces January 2026 Brief E-Invoicing Tolerance Period
Portugal
Author: Tara Nedeljković
Portugal’s Tax Authority has granted a brief tolerance period by extending the deadline for reporting December 2025 invoice data to 9 January 2026, allowing all compliant submissions by that date to be treated as on time and penalty-free. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Portugal extends deadline for December 2025 invoice reporting
Public
Portugal
Author: Nikolina Basić
Portugal
Author: Nikolina Basić
Portugal has granted an exceptional extension allowing December 2025 invoices to be reported without penalties until 9 January 2026, instead of 5 January, for all taxable persons submitting data via certified invoicing software or SAF-T (PT). The Portuguese Secretary of State for Tax Affairs has issued Despacho No. 166/2025-XXV, granting an exceptional extension for the communication of invoices r... Read more
Portugal's deposit and refund system in 2026 and its impact on fiscalization
Portugal
Author: Nikolina Basić
Portugal will launch a nationwide Deposit and Refund System (DRS) on 10 April 2026, introducing a 10-cent refundable deposit on certain non-reusable beverage containers to boost recycling and support the circular economy. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Portugal's 2026 Budget brings VAT cuts for agriculture, art, and game meat.
Public
Portugal
Author: Nikolina Basić
Portugal
Author: Nikolina Basić
Portugal’s 2026 Budget introduces multiple VAT reductions effective 1 January 2026, expanding the application of the reduced 6% rate across agriculture, art, and specific food products. Key measures include cutting VAT to 6% for olive oil production, art gallery sales, and game meat, while extending existing VAT exemptions for agricultural inputs and pet food for animal welfare associations until... Read more