A VAT Refund Guide to
Portugal
How to get VAT Refunds from Portugal for your business
Businesses registered in countries outside of Portugal can claim VAT refunds on any costs incurred in Portugal.
The below information details the requirements needed to be eligible for a VAT refund. This includes claimable expense types, Portugal VAT rates, deadlines and claiming periods.
Where is your company based?
EU
based businesses
VAT-registered businesses in an EU member state are eligible to recover VAT on business costs from Portugal under the EU VAT Refund Directive.
NON-EU
based businesses
VAT-registered businesses outside of the European Union are eligible to recover VAT on business costs from Portugal under the 13th Directive.
Which countries have reciprocity with Portugal?
All EU countries, Liechtenstein, Macedonia, Norway and Switzerland
For a more detailed explanation on what reciprocity means within the scope of VAT, click here:
What expenses are claimable in Portugal?
ENTERTAINMENT & HOSPITALITY
Entertainment
0%
Hotels & Accommodation
6%
Only in certain circumstances
Restaurants
23% & 13%
EVENTS
Conferences, Trade Shows & Exhibitions
23%
Training Courses & Seminars
23%
GENERAL EXPENSES
Goods
23%
Inter-company charges
23%
Office Expenses
23%
Marketing Costs
23%
Professional Fees & AP invoices
23%
TRAVEL RELATED
Car Rental
0%
Fuel
0%
Public Transport
6%
Taxis
12%
Additional Information
How far back can your business claim VAT from Portugal?
January to December of the previous year
What’s the foreign VAT deadline in Portugal?
30 September of the year following the claim year date
How long does it take to receive a VAT refund from Portugal?
Depending on the complexity of your application and the capacity at the VAT authority, it can take up to 6 months for EU businesses and up to 10 months for Non-EU businesses to receive a VAT refund from Portugal
Need help with your VAT refund from Portugal?
You don’t have to do this alone. We’ve been helping companies reclaim foreign VAT refunds for over 20 years. We have the knowledge and technology to process your refunds quicker as well as attend to any unforeseen VAT authority queries that may arise.
Download a full international VAT guide and never miss a deadline
