A VAT refund guide to Portugal

How to get VAT Refunds from Portugal for your business

Are you looking for more information of VAT in Portugal? Read on to learn everything there is to know about VAT regulations 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.

Download the full guide

Which countries have reciprocity with Portugal?

All EU countries, Switzerland, Liechtenstein, the United Kingdom Taxable persons from other third countries can also ask for a refund under the 13th Directive when they present a certificate issued by their tax administration stating their status as taxable persons of a turnover tax in their home country, declaring that Portuguese taxable persons have in that country the right to obtain a refund of the turnover tax

Learn more about how reciprocity works within VAT by clicking below.

Learn More

What expenses are claimable in Portugal?

Entertainment

0%

Accommodation

6%

Events

Admission to Fairs & Exhibitions

23%

Training Courses & Seminars

23%

Travel Related

Hiring of Means of Transport

23%

Public Transport

6%

Taxis

6%

General Expenses

Goods

23%

Inter-company charges

23%

Office Expenses

23%

Marketing Costs

23%

Professional Fees & AP invoices

23%

Additional Information

Current VAT Rate	23%
Categories	Entertainment, Events, Travel Related, General expenses
VAT in local language	Imposto sobre o Valor Acrescentado (IVA)
VAT number format	PT 123456789 (Prefix (PT) followed by 9 digits)
Exemptions	Entertainment
Filing Schedule	Monthly returns are due on the 20th day of the second month following the end of the return period Quarterly returns are due on the 20th day of the second month following the end of the return period Annual returns are due on the 15th of July following the end of the year (or the 15th day of the 7th month after the date of the end of the IRC tax period)
Key Deadlines	30th September 2025 (8th directive) and 30th June 2025 (13th Directive)
Threshold	Non-Simplified: More than EUR 100 (including VAT) Simplified: EUR 100 or less (including VAT) Super Simplified: Not applicable to this VAT scheme
Electronic Invoicing	Electronic invoicing is mandated for business-to-business (B2B), business-to-government (B2G), and business-to-consumer (B2C) transactions

Frequently Asked Questions

What types of business expenses qualify for VAT reclaim in Portugal?

Eligible expenses include accommodation, meals, transport, trade show participation, and conference fees. The amount reclaimable depends on the Portugal VAT rate and specific regulations governing Portugal VAT tax for businesses.

How long does it take to receive a VAT refund in Portugal?

Processing times for a Portugal VAT refund vary but typically range from a few months to a year. Refund speed depends on the accuracy of the claim, supporting documents, and compliance with Portugal VAT tax regulations.

Do I need original receipts and invoices for VAT reclaim in Portugal?

Yes, original VAT invoices with tax details are required, though some jurisdictions accept digital copies. Ensuring compliance with the Portugal VAT rate helps businesses secure a Portugal VAT refund efficiently.

Can I reclaim VAT in Portugal on business travel expenses like flights and taxis?

Flights are generally not VAT-taxable, but local transport like car rentals, taxis, and trains may qualify for a Portugal VAT refund, depending on the Portugal VAT rate and applicable rules.

Is VAT reclaim available for trade shows, conferences, and business events in Portugal?

Yes, businesses can reclaim Portugal VAT tax on event fees, exhibition costs, and booth rentals. The refundable amount is determined by the Portugal VAT rate for these expenses.

Can VAT be reclaimed on meals and entertainment in Portugal?

VAT on meals is often partially reclaimable, while entertainment costs are usually non-reclaimable under Portugal VAT tax laws. Businesses should check the Portugal VAT rate for specific eligibility.

What is the deadline for submitting a VAT reclaim application in Portugal?

Deadlines vary, but claims for a Portugal VAT refund typically need to be submitted within 6 months to 1 year, depending on compliance with Portugal VAT tax rules.

What happens if a supplier incorrectly charges VAT on an invoice in Portugal?

If VAT is incorrectly applied, businesses may need to request a revised invoice before claiming a Portugal VAT refund. Checking the Portugal VAT rate ensures compliance with reclaim rules.

Are there any minimum spend thresholds for VAT reclaims in Portugal?

Yes, some jurisdictions require a minimum VAT amount before processing a Portugal VAT refund. The threshold varies, so businesses should verify the Portugal VAT rate applicable to their claims.

What are the VAT registration requirements for businesses in Portugal?

Businesses providing taxable goods or services must register for Portugal VAT with the Portuguese Tax Authority. Registration is mandatory if annual turnover exceeds the threshold. The applicable Portugal VAT rate depends on the type of goods and services provided, and businesses must file regular VAT returns.

Can foreign businesses get a VAT refund in Portugal?

Yes, foreign businesses without a tax presence in Portugal can apply for a Portugal VAT refund on eligible business expenses, such as accommodation, transport, and event costs. Refunds are subject to compliance with Portugal VAT tax rules and depend on the applicable Portugal VAT rate for each expense.

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 the latest VAT Rates Country Guide

Start your journey by exploring what you can claim.
Download the latest and full international VAT guide and never miss a deadline.