A VAT refund guide to Portugal
Which countries have reciprocity with Portugal?
Learn more about how reciprocity works within VAT by clicking below.
What expenses are claimable in Portugal?
Entertainment
Events
Travel Related
General Expenses
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 |
| 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
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.
Processing times for a Portugal VAT refund varies, but businesses reclaiming VAT in Portugal can expect it to take anywhere from a few months to a year, depending on the claim complexity, submission accuracy and Portugal VAT regulations.
Tax authorities may request original invoices however due to digital submission method, scans of invoices are allowed in most cases. Using a Germany VAT refund calculator can help ensure your documents meet compliance standards.
Flights are generally not VAT-taxable, but local transport costs such as car rentals, taxis, and train tickets may be eligible for a Portugal VAT refund, depending on the Portugal VAT rate and specific regulations.
Yes, businesses can reclaim Portugal VAT on event fees, exhibition costs, and booth rentals. The refundable amount is determined by the Portugal VAT rate for these expenses.
VAT on meals is often partially reclaimable (provided the expense relates to a conference, trade show, or similar event), while entertainment costs are usually non-reclaimable under Portugal VAT laws. Businesses should review the applicable Portugal VAT rate rules to determine which expenses are eligible for VAT recovery.
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 rules.
If VAT is applied incorrectly, businesses may need to request a corrected invoice from the supplier before claiming a Portugal VAT refund. VAT IT can assist with this service.
Yes, some countries require a minimum VAT amount before processing a claim. The threshold varies by jurisdiction.
Businesses that supply taxable goods or services in Portugal must register for VAT with the Portuguese Tax Authority. VAT registration is mandatory if the business exceeds the applicable annual turnover threshold. The specific VAT rate depends on the nature of the goods or services provided. Once registered, businesses are required to submit regular VAT returns.
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 rules and depend on the VAT treatment for each expense type.
Need help with your VAT refund from Portugal?
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