Selling tickets in Portugal: IGAC, VAT and SPA in 2026

In Portugal, a ticket is more than proof of entry: it is a document with mandatory content set out by decree-law and, for the Autoridade Tributária, a tax-relevant document. Before selling a single ticket, you need to be registered as a promoter with the IGAC, to have filed the prior notification for the show with insurance and authorisation from the rights holders, and to have decided which software will issue it.

What formalities does Portugal require before you sell your first ticket?

Three, and none of them is a licence in the traditional sense. Decreto-Lei n.º 23/2014, de 14 de fevereiro replaced the prior authorisation regime with a *mera comunicação prévia* (mere prior notification) to the Inspeção-Geral das Atividades Culturais (IGAC). Article 1 sets out its scope: "o regime de funcionamento dos espetáculos de natureza artística e de instalação e fiscalização dos recintos fixos destinados à sua realização" (the operating regime for artistic performances and for the installation and inspection of fixed venues used to host them).

The first requirement is promoter registration. Article 3(1) states that promoters "estabelecidos em território nacional devem apresentar mera comunicação prévia à Inspeção-Geral das Atividades Culturais (IGAC), para efeitos do seu registo" (established in national territory must submit a mere prior notification to the IGAC for registration purposes). A fee is payable on submission (paragraph 3), changes must be reported "no prazo de cinco dias úteis após a ocorrência da alteração relevante" (within five working days of the relevant change) (paragraph 4), and registration "é válido por tempo indeterminado, caducando se a IGAC verificar a inatividade durante um período consecutivo de dois anos" (is valid indefinitely, lapsing if the IGAC finds inactivity over a consecutive two-year period) (paragraph 5). There is a narrow exemption: paragraph 6 excludes non-profit legal entities promoting shows on an occasional basis, "entendendo-se como ocasional a promoção de um máximo de três espetáculos por ano" (occasional meaning the promotion of no more than three shows per year).

The second is the prior notification of shows under Article 5, which is required "ainda que o respetivo promotor não esteja estabelecido em território nacional" (even if the promoter concerned is not established in national territory). This is the formality that tends to catch foreign promoters off guard: the obligation doesn't depend on where your company is based, but on where the show is held. Paragraph 2 lists what must accompany the notification, and two items are the ones that most often delay applications: letter e), "Autorização dos detentores de direito de autor e conexos ou dos seus representantes" (authorisation from the holders of copyright and related rights or their representatives), and letter f), a copy of the public liability insurance policy. One budgeting detail from paragraph 5: "As comunicações efetuadas com uma antecedência mínima de oito dias gozam de redução na taxa aplicável" (notifications submitted at least eight days in advance benefit from a reduced fee).

The third concerns the venue, not the event. Article 16 makes the start of operations for a fixed venue conditional on a prior notification that generates the Documento de Identificação do Recinto (DIR), provisional at first and definitive after an inspection visit. Article 20 adds a periodic inspection requirement "de cinco em cinco anos" (every five years).

If the event takes place outdoors, outside an already licensed venue, Decreto-Lei n.º 310/2002 also applies: Article 29 brings "arraiais, romarias, bailes, provas desportivas e outros divertimentos públicos organizados nas vias, jardins e demais lugares públicos ao ar livre" (fairs, pilgrimages, dances, sporting events and other public entertainment held in streets, gardens and other outdoor public places) under a municipal licence.

What must be printed on a Portuguese bilhete?

Five pieces of information, and the list leaves no room for creative design. Article 8(1) of Decreto-Lei n.º 23/2014 states that entry is granted "mediante apresentação de um bilhete, quando exigível e independentemente do suporte" (on presentation of a ticket, where required, regardless of the medium). That last phrase matters: paper, PDF or mobile all make no difference, the mandatory content is the same.

Two rules in the same article govern capacity. Paragraph 2: "Não podem, em qualquer circunstância, ser disponibilizados lugares em número superior à lotação autorizada do recinto" (seats may never be made available in numbers exceeding the venue's authorised capacity). And paragraph 5 requires that, once all tickets have been sold, sales outlets, agencies and electronic platforms "devem conter expressamente a informação de 'lotação esgotada'" (must expressly display the information "sold out"). This is an interface obligation, not just a box office one: if your checkout runs out of stock but keeps showing a buy button, you're in breach.

Sales outlets are asked for more. Article 6(1) requires venue ticket outlets, agencies, sales points and "plataformas de venda eletrónica de bilhetes exploradas por empresas estabelecidas em território nacional" (electronic ticket sales platforms operated by companies established in national territory) to display six pieces of information to the public: programme, identification of the promoter, price, date and start time, "lotação e planta do recinto, com numeração dos lugares e indicação das categorias, sempre que aplicável" (capacity and venue floor plan, with seat numbering and category, where applicable) and age classification. The venue floor plan isn't a nice-to-have user experience feature in Portugal: it's on the legal list whenever seats are numbered.

There is also a capacity detail that's easy to overlook when loading the seating map: Article 34(4) requires reserving "um mínimo de dois lugares para as entidades que exercem funções de superintendência e fiscalização" (a minimum of two seats for the bodies responsible for oversight and inspection). Paragraph 5 allows these to be sold if they haven't been claimed "até uma hora antes do início do espetáculo" (by one hour before the show starts). Anyone designing access control and the seating map needs to plan for that block and when it's released.

When must a ticket be refunded in Portugal?

In three defined cases, a narrower list than many organisers assume. Article 9(1) requires a refund where: "a) Não realização do espetáculo no local, data e hora marcados; b) Substituição do programa ou de artistas principais; c) Interrupção do espetáculo" (a) the show not taking place at the venue, date and time announced; b) replacement of the programme or the main artists; c) interruption of the show).

Letter b) is worth reading twice. A headliner change triggers a refund right in Portugal even if the show goes ahead. Cancellation isn't required.

Paragraph 2 sets the limit: if the interruption "ocorrer por motivo de força maior verificado após o início do espetáculo" (occurs due to force majeure arising after the show has started), there is no refund. Paragraph 3 defines force majeure: "acontecimentos imprevisíveis cujos efeitos se produzam independentemente da vontade do promotor" (unforeseeable events whose effects occur independently of the promoter's will), with examples given in the text — fires, floods, cyclones, earthquakes and other natural causes. A promoter's own technical fault doesn't make that list.

The procedure is also written down. Paragraph 4 gives the IGAC the task of verifying the grounds for non-refund "mediante reclamação de qualquer interessado" (on a complaint from any interested party), and paragraph 5 sets the deadline: "no prazo de 30 dias contados da notificação da decisão da IGAC" (within 30 days of notification of the IGAC's decision). On top of this, Article 4(3) requires fixed venues to keep a complaints book, with the original page sent to the IGAC. Compared with the refund policy applied in Spain, the Portuguese scheme is more tightly regulated: three grounds, an administrative referee and a fixed deadline.

What VAT applies to a ticket in Portugal?

6% on the mainland. Article 18 of the Código do IVA sets the reduced rate for the goods and services in List I, the intermediate rate of 13% for List II, and the standard rate of 23% for everything else. Tickets fall under item 2.32 of List I, currently worded: "Entradas em espetáculos de canto, dança, música, teatro, cinema, tauromaquia, circo, entradas em exposições, entradas em jardins zoológicos, botânicos e aquários públicos, desde que não beneficiem da isenção prevista no n.º 13 do artigo 9.º do Código do IVA, excetuando-se as entradas em espetáculos de caráter pornográfico ou obsceno" (admission to singing, dance, music, theatre, cinema, bullfighting and circus performances, admission to exhibitions, and admission to public zoos, botanical gardens and aquariums, provided they do not qualify for the exemption under Article 9(13) of the VAT Code, excluding admission to pornographic or obscene performances).

Two nuances change the invoice. First: the item makes the reduced rate conditional on the ticket "não beneficie da isenção" (not qualifying for the exemption) under Article 9(13), designed for certain cultural services provided by non-profit bodies. Exemption and reduced rate aren't the same thing and you don't choose between them: you verify which applies. Second: Article 18 provides in paragraph 3 that the legislative assemblies of the Azores and Madeira may set their own reduced rates for operations deemed to take place in those regions. A festival in Funchal doesn't automatically apply the mainland rate.

Then comes the practical question: does every ticket need an invoice? Article 40(5) of the Código do IVA waives the invoicing requirement for a list of services that expressly includes "entradas em espetáculos" (tickets for shows), alongside transport, car parks, tolls, libraries, museums and monuments, provided a "bilhete de ingresso ou documento comprovativo do pagamento" (admission ticket or proof-of-payment document) is issued. The ticket itself serves as the document. Anyone coming from the Spanish model and its taxation of ticket sales should avoid carrying assumptions across borders: Portugal's waiver is explicit and written into the Code.

Do you need invoicing software certified by the AT?

Almost always, and the answer matters because the ticket falls within scope. In its FAQ on Decreto-Lei n.º 28/2019, the Autoridade Tributária answers "Sim" (yes) to whether documents issued under the conditions of Article 40(5) of the Código do IVA — including tickets for shows — are "documentos fiscalmente relevantes" (tax-relevant documents) for the purposes of that decree-law. In other words: the Portuguese ticket is processed through the same channels as an invoice.

The AT itself clarifies that the conditions requiring certified software "não são cumulativas, bastando que se verifique uma delas" (are not cumulative — meeting just one is enough). The three relevant ones for an organiser: turnover above €50,000 in the previous year, organised accounting — whether mandatory or by choice — and use of invoicing software. On that last point, the answer is unequivocal: "Se utiliza programa informático de faturação, este deve ser certificado" (if you use invoicing software, it must be certified).

For a foreign promoter there's a specific question with a clear answer. Taxable persons not established in Portugal but registered there for VAT purposes are covered "relativamente às situações em que a emissão de fatura esteja sujeita às regras estabelecidas no Código do IVA" (in situations where invoice issuance is subject to the rules set out in the VAT Code), by reference to Article 35-A, with one calendar caveat: "esta obrigação só lhes será aplicável a partir de 1 de janeiro de 2021" (this obligation only applies to them from 1 January 2021). The AT publishes the updated list of certified software on the Portal das Finanças; checking that your provider is on it is the Portuguese equivalent of the check done in Italy against the list of *provvedimenti di idoneità*, as described in the guide on how to sell tickets in Italy.

The AT's guidance on series and ATCUD defines ATCUD as "um código que permite identificar univocamente um documento" (a code that uniquely identifies a document) and confirms it has been mandatory since 1 January 2023 on tax-relevant documents, while the QR code is required on documents issued via certified software. The reporting deadline is set out in Article 3 of Decreto-Lei n.º 198/2012: by the 5th of the month following issue. It's the same drive towards document traceability that's pushing Spain towards VeriFactu and event invoicing, with one calendar difference: Portugal has had this running in production for years.

How much do SPA and PassMúsica charge for the music at your event?

These are two separate layers, billed independently. The first is copyright, managed by the Sociedade Portuguesa de Autores (SPA). The second is related rights for producers and performers, licensed through PassMúsica, the joint service run by Audiogest and GDA; GDA itself describes it as the licensing and collection of fees for the use of recorded music in commercial spaces, events and venues open to the public.

The legal basis for the authorisation sits in the Código do Direito de Autor e dos Direitos Conexos. Article 149(2) requires authorisation for "a comunicação da obra em qualquer lugar público" (the communication of a work in any public place), and paragraph 3 defines a public place deliberately broadly: "todo aquele a que seja oferecido o acesso, implícita ou explicitamente, mediante remuneração ou sem ela, ainda que com reserva declarada do direito de admissão" (any place to which access is offered, implicitly or explicitly, whether paid or free, even where the right of admission is expressly reserved). Free or controlled entry doesn't take an event outside this scope.

The figures are published. In its 2026 performance rights scale, the SPA sets, for paid-entry performances — "Bailes, Concertos, Raves, Espectáculos, Fados, etc." (dances, concerts, raves, shows, fado performances, etc.) — a 5% fee on takings calculated against the venue's full capacity, with the formula written into the scale itself: ticket price multiplied by the venue's full capacity, multiplied by 5%. That's the detail that decides the budget: the base isn't what's sold, it's what's sellable.

The 10% option has fine print worth reading in full. The scale requires notice "com uma antecedência de 48 horas à realização do espectáculo" (at least 48 hours before the show), adds €150 per show "como fundo de fiscalização" (as an inspection fund), requires the box office statement to be handed to the SPA "no dia útil imediatamente a seguir à sua realização" (on the first working day after the show), and requires a deposit equal to the amount due under the normal rate — 5% of full capacity — "a qual será accionada 48 horas após a realização do espectáculo" (which will be drawn upon 48 hours after the show). It's an option the organiser effectively finances until it's settled.

Two more rules from the same scale affect the calculation. Capacity "é determinado a partir do número de lugares ou áreas dos locais destinados ao público, considerando-se 0,50 m2 para lugares em pé e 0,75 m2 para lugares sentados" (is determined from the number of places or the area set aside for the public, allowing 0.50 m² for standing places and 0.75 m² for seated ones): in a venue without fixed seating, the area set aside for the public sets the base. And the authorisation "é válida por sessão" (is valid per session), with multi-day events treated as valid per session and up to 12:00.

There is also a documentary obligation almost no one meets, and it reverses the burden of proof. Article 122 of the Código do Direito de Autor requires the entity promoting a public performance to "afixar previamente no local o respectivo programa" (display the programme at the venue beforehand), naming the work and the author, and to hand a copy to the author or their representative. Paragraph 3 is where the practical sanction lies: "Na falta de afixação do programa ou da sua comunicação nos termos dos números anteriores, compete à entidade que promove ou organiza a execução ou a recitação, quando demandada, fazer a prova de que obteve autorização dos autores das obras executadas" (where the programme has not been displayed or notified as above, if challenged, the entity promoting or organising the performance must prove it obtained the authors' authorisation for the works performed). Without a displayed and notified programme, it's the promoter who has to prove authorisation was obtained. This two-layer structure mirrors the split between SGAE and AGEDI-AIE in Spain, with one difference: in Portugal, the rights holders' authorisation is a document that accompanies the show's prior notification to the IGAC.

Can an agency charge more than the box office price?

Yes, but with a cap that's been written into law for over twenty years. Chapter VIII of Decreto-Lei n.º 310/2002 regulates the "regime de exercício da atividade de agências de venda de bilhetes para espetáculos públicos" (regime governing ticket sales agencies for public performances). Article 35 liberalised the activity: sales through agencies or outlets "não está sujeita a licenciamento, a autorização, a autenticação, a validação, a certificação, a actos emitidos na sequência de comunicações prévias com prazo, a registo ou a qualquer outro acto permissivo, nem a mera comunicação prévia" (are not subject to licensing, authorisation, authentication, validation, certification, acts issued following time-bound prior notifications, registration or any other permissive act, nor even to mere prior notification).

What wasn't liberalised is the price. Article 38, as amended by Decreto-Lei n.º 204/2012, prohibits agencies and sales outlets from:

• Charging more than 10% above the ticket's public sale price (letter a).
• Charging more than 20% above that price for home delivery (letter b).
• Advertising, by any means, "dentro de um raio de 100 metros em torno das bilheteiras sem fazer expressa referência à diferença de preço praticada" (within a 100-metre radius of box offices without expressly stating the price difference charged) (letter c).
• Refusing to sell any ticket they hold (letter d).

Article 36(3) adds the requirement to display "em lugar bem visível, das tabelas de preços de cada casa ou recinto cujos bilhetes comercializem" (in a clearly visible place, the price lists for every venue whose tickets they sell). Article 47(1)(k) sets the penalty: a fine of €60 to €250 for breaching any of the requirements in Article 38. That's a modest amount compared with the regime for shows themselves — Article 36 of Decreto-Lei n.º 23/2014 goes up to €15,000 for legal entities at the first tier and €30,000 at the second — but it establishes a principle worth bearing in mind when designing service fees: in Portugal, an intermediary's markup on the box office price has an explicit percentage cap.

It's also worth noting what the rule doesn't say. That 10% cap applies to agencies and sales outlets under Chapter VIII, not to resale between private individuals, which has no equivalent cap in Portugal to the one debated in other European markets. This distinction is our reading of the text, not an interpretation published by the IGAC.

And what does Futura Tickets cover here?

It's worth separating what depends on the provider from what depends on the organiser. Promoter registration, prior notification of the show, rights holder authorisation and certification of the invoicing software with the Autoridade Tributária are all organiser-side formalities: no provider replaces them, and the list of certified software is published by the AT itself.

Futura Tickets is a Spanish SaaS ticketing platform for professional organisers, selling in 9 languages and across 11 country domains. Two points line up with what Portugal's framework requires. With Futura Tickets, the attendee database belongs 100% to the organiser: emails and phone numbers are handed over in full, in line with the GDPR, which matters given that Article 6 requires the sales point to publish promoter information and Article 9 places the refund obligation on the promoter. And in the secondary market, with Futura Tickets the organiser sets the price cap (for example, 110% of face value) and earns a commission on every resale — a model consistent with a country that already caps intermediary markups by law. You can compare this against other options in the ticketing software available.

Checklist before opening sales in Portugal

Eight checks. None of them can wait until the week of the event.

Check whether you need promoter registration or qualify for the exception. Three shows a year is the maximum Article 3(6) treats as occasional promotion, and only for non-profit legal entities.

Submit the show's prior notification more than eight days ahead. Article 5(5) rewards that lead time with a reduced fee. Any later, and you pay more for the same formality.

Finalise rights authorisation before the notification. It's letter e) of Article 5(2): without it, the application isn't complete, even if the date is already public.

Audit the five fields on the ticket. Promoter's tax number, name and price, venue, day and time, sequential numbering. If your PDF template leaves out the tax number, the ticket breaches Article 8(1)(a).

Set up a "lotação esgotada" (sold out) notice across every channel. Article 8(5) requires it at sales points, agencies and electronic platforms, not just on the promoter's own website.

Reserve two seats for oversight bodies and decide when they're released. Article 34(4) and (5) allow them to be sold if unclaimed by one hour before the show starts.

Calculate the SPA cost against full capacity, not tickets sold. And decide, with 48 hours to spare, whether the 10%-on-box-office option, with its deposit and €150 inspection fund, works out cheaper for you.

Verify that your issuing system is AT-certified and generates ATCUD. The ticket is a tax-relevant document; if your system hasn't generated ATCUD since 2023, that's not a design gap, it's a compliance one.

Conclusion

Portugal settled, by decree-law, over two decades ago, questions that remain open in other markets: what data a ticket must carry, who can charge a surcharge and how much, when the right to a refund arises, and which document replaces the invoice. The framework isn't especially strict, but it is literal, and almost everything it requires can be checked against a specific article. The 2026 update goes in the same direction: Decreto-Lei n.º 65/2026 requires public cultural venues to offer a free companion ticket and gives ticketing systems a year to be able to issue, register and audit it. For a foreign promoter, the costly mistake usually isn't the fine — it's discovering in October that the system they planned to sell through in December doesn't issue what Portuguese law calls a bilhete.

Sources

• Decreto-Lei n.º 23/2014, de 14 de fevereiro, published in Diário da República, 1.ª série, n.º 32 (PDF)
• Decreto-Lei n.º 310/2002, de 18 de dezembro, consolidated text from the Diário da República Eletrónico (PDF)
• Decreto-Lei n.º 310/2002, consolidated articles (Procuradoria-Geral Distrital de Lisboa database)
• Decreto-Lei n.º 65/2026, de 5 de março, free companion ticket (Diário da República)
• List I of the Código do IVA, item 2.32, tickets for shows (Autoridade Tributária)
• Article 18 of the Código do IVA, rates of 6%, 13% and 23% (Autoridade Tributária)
• Article 40 of the Código do IVA, invoicing waiver for show tickets (Autoridade Tributária)
• FAQ on the new invoicing rules under Decreto-Lei n.º 28/2019 (Autoridade Tributária, PDF)
• Series and ATCUD: scope of application (Autoridade Tributária)
• Decreto-Lei n.º 198/2012, reporting of invoice data to the AT (Procuradoria-Geral Distrital de Lisboa)
• Tabelas Mínimas de Direitos de Execução 2026 (Sociedade Portuguesa de Autores, PDF)
• Código do Direito de Autor e dos Direitos Conexos, Articles 122 and 149 (Procuradoria-Geral Distrital de Lisboa)
• PassMúsica and the general obligation of collective management tariffs (GDA, Cooperativa de Gestão dos Direitos dos Artistas)