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

Reimbursement of individual business transactions / expenses:

Costs / Expenses for	reimbursement
Fairs and Exhibitions	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%

(1) Expenses related to the organization of the event or directly for participants
(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

General note:

Please note that the information, in particular with regard to the deductibility and reimbursement of the various business transactions / expenses, is not exhaustive and should only serve as a guide. Whether a reimbursement claim exists can only be answered by an examination in individual cases.