Local authorities are currently evaluating the conditions of the client for the reverse charge to apply. Therefore, it needs further clarification but so far here are the two conditions for applying reverse charges:
1. The client should be registered for VAT purposes (which derives from the wording of the Portuguese VAT Code) or
2. The client is established and VAT registered in Portugal (which seems to result from the preamble of the decree-law which introduced the reverse charge rule into national law).
Source: globalvatcompliance.com
