Alcohol regulations in Portugal

Licences needed

Industrial Activity Title (Título Digital de Instalação e Exploração do SIR), Environmental/Sanitary Clearances, Food Business Registration (DGAV), and Tax Warehouse Authorization (Entreposto Fiscal de Produção) with Authorized Warehousekeeper status (Depositário Autorizado)

Authority

Autoridade Tributária e Aduaneira (AT) for tax/excise warehouse; DGEG / IAPMEI / Municipal Councils under SIR; DGAV for food hygiene

Documents

SIR project declaration, site plans, fire safety certification, environmental impact assessment/license (via APA where applicable), HACCP protocol, criminal record and tax clearance certificates, fiscal security guarantee (garantia fiscal), distillation apparatus calibration documentation

Fees

SIR administrative fees vary by industrial installation category; AT warehouse authorization does not carry a major flat fee but requires posting a mandatory excise financial guarantee

Time to obtain

3 to 9 months depending on industrial classification, public consultations, and facility inspection

Who can import

Any registered commercial entity in Portugal with an active Tax Identification Number (NIF), VAT registration, and an EU EORI (Economic Operators Registration and Identification) number. To hold or move goods under excise duty suspension, the entity must be registered as an Authorized Warehousekeeper or Registered Consignee (Destinatário Registado) with AT

Licences or registrations

EORI number; excise registration in the Excise Movement and Control System (EMCS / SIAC)

Authority

Autoridade Tributária e Aduaneira (AT)

Documents

Single Administrative Document (SAD / DU), Commercial Invoice, Transport Document (CMR/Bill of Lading), Packing List, Certificate of Origin, and electronic Administrative Document (e-AD / e-DA) if under duty suspension

Fees

EORI registration is free; standard customs declaration processing and handling fees apply

Time to obtain

EORI issuance takes 1 to 3 business days; excise operator authorization takes 1 to 3 months

Required

no

Process

Portugal does not operate a pre-market brand or label registration system (no state COLA or mandatory brand pre-approval). Spirits compliant with EU and national food safety and labeling laws can be marketed directly, subject to post-market surveillance

Authority

Autoridade de Segurança Alimentar e Económica (ASAE) and Direção-Geral de Alimentação e Veterinária (DGAV)

Documents and samples

None required prior to marketing; technical sheets and lab analysis must be retained for post-market inspection upon request

Fees

None

Renewal

None

Time to obtain

None (immediate upon compliance)

No state import monopoly exists. Non-EU commercial imports must clear customs through an Importer of Record holding an EORI number. Spirit drinks packaged for direct retail sale to consumers must have the official Portuguese tax stamp (estampilha especial) affixed prior to release for consumption. Movements under excise suspension require an e-AD via the EMCS network. Third-country spirits may require origin certificates and proof of compliance with EU standards of identity.

0% (customs duty-free) for most spirits under HS 2208 (including whisky, rum, gin, vodka, and grape brandies) under the EU Common Customs Tariff for third countries, subject to standard non-preferential MFN terms.

Excise Duty (IABA - Imposto sobre o Álcool, Bebidas Alcoólicas e Bebidas com Açúcar): €1,602.51 per hectolitre of pure alcohol (hlpa) in mainland Portugal (€16.0251 per litre of pure alcohol). Madeira Autonomous Region rate is €1,220.49/hlpa (with a 25% statutory concession for regional strawberry-tree/medronho fruit spirits). VAT (IVA): Standard rate of 23% in mainland Portugal (22% in Madeira, 16% in Azores) applied on CIF value + customs duty + excise duty.

Private retail system; spirits may be sold by licensed supermarkets, grocery stores, specialized bottle shops, bars, restaurants, and hotels. Off-premise retail sale of alcoholic beverages is legally prohibited between 00:00 (midnight) and 08:00 (except in passenger-restricted airport/port areas and licensed on-premise venues). Municipalities hold authority to set stricter local retail closing hours (e.g. earlier bans on takeaway/retail sales after 20:00 or 22:00 in specific urban entertainment zones).

allowed; online vendors must ensure age verification verifying the buyer is at least 18 years of age prior to sale, delivery drivers must verify identification upon handover, and distance sales must comply with applicable municipal off-premise alcohol delivery cutoff hours.

Must comply with Regulation (EU) 2019/787 and Regulation (EU) No 1169/2011. Mandatory information includes legal category name, nominal volume, alcoholic strength (% vol), lot identification, name and address of the EU producer or importer, and allergen declarations. All mandatory details must be present in the Portuguese language. Physical non-reusable tax stamps (estampilha especial issued by INCM) must be indelibly affixed to all consumer bottles.

Regulated under the Portuguese Advertising Code (Decreto-Lei n.º 330/90, as amended) and the ARP Self-Regulation Code. Television and radio broadcasting of alcohol advertising is strictly prohibited between 07:00 and 22:30. Commercial communications must not target minors, feature minors, associate drinking with driving, violence, enhanced physical performance, or social/sexual success. Sponsorship of sporting, cultural, or youth events predominantly aimed at minors is banned.

Governed by Regulation (EU) 2019/787: minimum ABV is 40% for Whisky/Whiskey; 37.5% for Rum, Vodka, Gin, and Aguardente bagaceira (grape marc spirit); 36% for Brandy/Weinbrand; and 96% for neutral ethyl alcohol of agricultural origin.

No dry counties or dry municipalities exist. Statutory restrictions apply to specific venues: sale, provision, and consumption of alcoholic beverages are prohibited in health facilities, educational facilities (primary, secondary, and higher education establishments), motorway fuel filling stations, and through automated vending machines. Municipal bylaws may restrict open-container public street drinking in designated zones outside licensed terraces.

• Following a 10% increase in the spirit excise tax (IABA) in 2024 to €1,602.51/hlpa, the Portuguese Government maintained the duty rate frozen across 2025 and 2026 to ensure market predictability and combat cross-border duty evasion.
• Extension through 31 December 2026 of the special reduced 25% IABA rate for traditional fruit spirits distilled from the strawberry tree (medronho) in designated rural municipalities.
• Progressive EU-wide rollout and national adaptation of electronic QR-code labeling frameworks for nutrition and ingredient disclosures in alcoholic beverages.

Portugal features strong, steady consumer demand for premium international spirits—particularly single malt whiskies, aged rums, and premium gins—bolstered by a vibrant hospitality and international tourism market. The zero-tariff customs baseline under EU rules (HS 2208) and the absence of pre-market label approvals provide an efficient route to market for foreign distillers.

• Autoridade Tributária e Aduaneira (AT)
• Autoridade de Segurança Alimentar e Económica (ASAE)
• Direção-Geral de Alimentação e Veterinária (DGAV)
• Imprensa Nacional-Casa da Moeda (INCM)
• Direção-Geral das Atividades Económicas (DGAE)

1. AICEP Portugal Global - Tax on Alcohol and Alcoholic Beverages (IABA)
2. PwC Portugal - Worldwide Tax Summaries: Portugal Corporate Other Taxes (Excise Duties)
3. Diário da República - Código dos Impostos Especiais de Consumo (CIEC) e Portaria n.º 117/2015
4. European Commission - Access2Markets EU TARIC Database (HS 2208)
5. US TTB - International Alcohol Regulations: Portugal
6. Lusa / AMAN Alliance - Spirits Companies Call for IABA Stand-Still in State Budget