Tax Information for Portuguese Clubs

Tax Identification Number (NIF)

Playtomic has a valid Portuguese NIF: 980691800

This number identifies Playtomic before the Portuguese Tax Authority and allows us to:

• Issue invoices with Portuguese VAT
• Submit VAT returns
• Conduct intra-community transactions

Intra-community VAT Number

Our intra-community VAT number is: PT980691800

This number is active in the VIES system, which means that Playtomic can conduct intra-community B2B transactions and apply the VAT exemption provided for in the EU VAT Directive.

Structure: Portuguese VAT numbers consist of 9 numerical digits. The intra-community format adds the "PT" prefix before the 9-digit NIF.

You can verify the validity of our NIF at: https://www.nif.pt/

Withholding Tax: How to Avoid the 25% Retention

According to Portuguese tax regulations, clubs are required to withhold up to 25% of invoices received for B2B/SaaS services rendered by non-resident companies or companies not permanently established in Portugal (like Playtomic).

However, Playtomic is exempt from this withholding through specific documentation that proves our tax residence in Spain and the application of the Convention for the Avoidance of Double Taxation between Portugal and Spain.

Required Documents

To benefit from the withholding tax exemption, your club needs two documents from Playtomic:

1. Form 21-RFI (Modelo 21-RFI) - Portuguese tax form for double taxation relief
2. Certificate of Tax Residence in Spain - Issued by AEAT (Spanish Tax Agency)

With these documents, your club can pay the full invoice amount without making any withholding at source.

What's in the Form 21-RFI?

The Form 21-RFI is filled out in Portuguese and includes:

• Playtomic's information as the beneficial owner of the income
• Service description: Listed as "Other services"
• Your club's information: Full business name and NIF (9 digits)
• Certification from Spanish tax authorities regarding Playtomic's residence
• Signatures from both Playtomic and your club

Important: Both the Form 21-RFI and the Certificate of Tax Residence must be provided together.

How to Request the Documents

If you need this documentation (for example, if the Tax Authority requests it or for your accounting records), contact our support team with:

• Full legal name of your club
• Club's NIF (9 digits)
• Invoice number(s) in question

We will process the request and send you:

• The completed Form 21-RFI ready for your signature
• Our valid Certificate of Tax Residence in Spain

You can download blank forms here if needed:

• Portuguese-Spanish version
• Portuguese-English version

Recognizing Valid Portuguese Company Names

When verifying that a Portuguese entity is legitimate, check that their legal name follows Portuguese naming conventions. Most Portuguese companies include one of these legal form indicators:

• Lda. or Limitada - Limited Liability Company (Sociedade por Quotas)
• Unipessoal, Lda. - Single-Member Limited Liability Company
• S.A. - Public Limited Company (Sociedade Anónima)
• E.I.R.L. - Individual Limited Liability Establishment
• CRL - Cooperative with Limited Responsibility

Examples of valid Portuguese company names:

• Pereira & Sousa, Lda.
• TecnoSol - Soluções Técnicas, Lda.
• Banco Lusitano, S.A.

Portuguese company names must be distinct and cannot be misleading regarding their legal form or activity.

FAQ

Q: Do I need to withhold 25% from Playtomic's invoices?
No. Playtomic is exempt from withholding tax thanks to the Double Taxation Convention between Portugal and Spain. We can provide the necessary documentation to prove this exemption.

Q: The Tax Authority is asking me for documentation. What should I do?
Contact our support team with your club's name, NIF, and invoice number(s). We'll provide Form 21-RFI and our Spanish Tax Residence Certificate, typically within a few business days.

Q: What if I already withheld 25% from a previous invoice?
Contact us immediately. We'll provide the necessary documentation so you can regularize the situation with the Tax Authority and process the refund if applicable.

Q: Can I verify Playtomic's Portuguese VAT number?
Yes, you can verify our NIF (980691800) and intra-community VAT number (PT980691800) at https://www.nif.pt/ or in the VIES system.

Q: Do I need these documents for every invoice?
Once you have the documentation on file, it typically covers ongoing transactions. However, certificates may need periodic renewal—contact us if you're unsure about validity.

Q: Does the Form 21-RFI need to be signed by both parties?
Yes, the form must be signed by both Playtomic and your club to be valid.

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