The guide

Every obligation of a Portugal rental, in plain English.

If you own a short-term rental in Portugal, the law asks several things of you — registration, guest reporting, tourist tax, insurance, invoicing and tax. Here's what each one is, where you actually do it, and what happens if you don't.

This is a plain-English overview, not legal or tax advice. Rules and fees change and can vary by municipality — always confirm with the relevant authority or your accountant before acting.
RNAL registration Guest reporting (SIBA) Tourist tax Insurance Certified invoicing Income tax (IRS) VAT (IVA)
01

RNAL registration

Before you can legally advertise your place, it has to be on the national short-term rental register (Registo Nacional de Alojamento Local). Registration is a “prior notification” you submit to your municipality — once approved, you get an RNAL number that must appear on your listings.

Who
Anyone offering a property for short stays for payment, whatever the size.
When
Once, before you list. Update it within 10 days if anything changes.
Where
Online through the Balcão Único Eletrónico at eportugal.gov.pt, addressed to your local council.
02

Guest reporting (SIBA)

Every foreign guest's details must be sent to the authorities for each stay. The old SEF was dissolved in October 2023, but the obligation and the portal remain — it's now overseen by AIMA, with checks on the ground by the police (PSP/GNR). Your old SEF login still works. Portuguese guests are not reported; everyone else — including EU citizens — is.

Who
Every host with non-Portuguese guests, even for a single room.
When
Within 3 business days of each guest's check-in.
Where
The SIBA portal at siba.ssi.gov.pt (same login as before).
03

Municipal tourist tax

Many councils charge a small per-night tax that you collect from guests and pass on to the municipality. It's not nationwide — rates, seasons and night caps differ from one council to the next. For example, Lisbon and Cascais charge per person per night up to 7 nights, while several Algarve councils only charge in the high season.

Who
Hosts in municipalities that apply the tax (most cities and tourist areas, but not all).
When
Collected per stay; paid to the council on its schedule (often monthly).
Where
Your council's own tourist-tax portal — e.g. Lisbon, Porto, Cascais and Albufeira each run their own system.
04

Civil liability insurance

You must hold valid insurance covering damage caused to guests and third parties (typically a civil-liability or multi-risk policy for the rental activity). It's a condition of your registration, not an optional extra.

Who
All registered short-term rental operators.
When
Valid at all times — renew before it expires.
Where
From any insurer that offers short-term rental / multi-risk cover. No central portal.
05

Certified invoicing

Every stay is a service you're paid for, so it must be invoiced. In Portugal that means using tax-authority-certified software that produces invoices with an ATCUD code and a QR code, and reports the data to the tax authority (AT). You can't legally invoice a stay from a plain spreadsheet.

Who
Every host — invoicing applies regardless of how small the operation is.
When
For each stay; the data is reported to AT (typically by the 5th of the following month).
Where
Through AT-certified invoicing software; the records reach the Portal das Finanças.
06

Income tax (IRS)

The income your rental earns has to be declared in your annual Portuguese tax return. Short-term rental income is reported in the IRS return (Modelo 3, Anexo B). Most small operators use the simplified regime, which taxes a fixed portion of gross income.

Who
Anyone earning short-term rental income in Portugal.
When
Once a year — filed between April and June for the previous year.
Where
Online at the Portal das Finanças.
07

VAT (IVA) threshold

Below a yearly turnover threshold you can be exempt from VAT; once you cross it, VAT applies (accommodation uses the reduced rate). The threshold is around €15,000 of annual turnover, but the exact figure changes — and moving out of the exemption is now automatic once you exceed it, so it's worth watching your numbers through the year.

Who
Hosts whose turnover approaches or exceeds the exemption threshold.
When
Reviewed yearly; the switch is triggered when the prior-year turnover is exceeded.
Where
Registered and changed at the Portal das Finanças.

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Last reviewed: June 2026 · Figures are indicative — confirm current rules with the relevant authority.