VAT refund from Portugall
Name of sales tax:
The portugese tax is known as „imposto sobre o valor acrescentado“ (IVA)
Value of turnover tax rates:
he standard rate of Portuguese VAT is 23%. In addition, discounted rates of 13% and 6% and a 13% interim apply.
Permitted refund periods
The reimbursement period for VAT refunds from Portugal must be at least 3 months within one calendar year and 12 months maximum (= one calendar year) .
Minimum Amount requested
For applications with a refund period of at least 3 months, a minimum amount of 400 € applies. For applications whose refund period is one calendar year, a minimum of 50 € applies.
Address of the competent tax authority in the State of refund
Ministério das Finanças
Autoridade Tributária e Aduaneira
Direcção de serviços de reembolsos
Av. João XXI, 76 -5.º
1049-065 LISBOA
PORTUGAL
Contact
Tel: + 351 217 610 000
Fax: + 351 217 938 133
Internet: www.portaldasfinancas.gov.pt
To VAT refund from Portugal
Reimbursement of individual business transactions / expenses:
To VAT refund from Portugal
Costs / Expenses for th> | reimbursement th> |
---|---|
Fairs and Exhibitions td> | 100% |
Conferences | 100% |
Hotel accommodation | 50% / 25% (1) |
Catering / Restaurant | 50% / 25% (2) |
Entertainment, Presents, Entertainment | 100% (3) |
Purchase of vehicles/td> | 0% |
Diesel | 50% (4) |
Petrol> | 0% |
Vehicle repair | 50% (5) |
Rent of vehicles | 0% (6) |
Taxi | 50% / 25% (7) |
Bus / Train | 50% / 25% (8) |
Telefon / Fax | 100% |
Road fees/ toll | 50% / 25% (9) |
Marketing | 100% |
Consultants | 100% |
Legal expenses | 100% |
Education/ Training | 100% |
(2) Expenses related to the organization of the event or directly for participants
(3) gifts to 15 € deductible
(4) for trucks
(5) for trucks
(6) Expenses for business vehicles and driving school vehicles
(7) Expenses related to the organization of the event or directly for participants
(8) Expenses related to the organization of the event or directly for participants
(9) Expenses related to the organization of the event or directly for participants