Businesses in non-EU countries that incur Portuguese VAT on business expenditure may be able to claim a refund of this VAT from the Portuguese tax authority.
In order to make a claim, businesses in non-EU countries must appoint a tax representative resident in Portugal with sufficient powers of attorney who must comply with obligations under this scheme jointly with the non-EU businesses.
To be eligible to make a claim the following conditions must be met:
- Ìý
•ÌýÌýÌýÌý The business must be registered for business purposes in a non-EU country.
- Ìý
•ÌýÌýÌýÌý The business must not be registered, liable or eligible to be registered for VAT in Portugal.
- Ìý
•ÌýÌýÌýÌý The business must have no place of business
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Web page updated on 17 Mar 2025 15:28