Via Madonna dello Schioppo, 67 - 47023 Cesena (FC) - Italy
Tel 0039-0547-380622 - FAX 0039-0547-630654 info@tva-international.it

VAT REFUND IN PORTUGAL:
ALL NON RESIDENTS ARE ELIGIBLE FOR REFUND

a) Refundable expenses: 
Diesel, Repairs, Breakdown services, Motorway tolls, Telephone, Taxi.

For Companies whose Activity is different from transport: motorway tolls and car hire are not refundable and Diesel is only 50% refundable.

b) Suitable documents: 
Original LOMO,UTA,DKV,IDS,ESSO,FINA,etc.invoices. As far as motorway tolls are concerned, the receipts are also refundable (since the invoices relating to some credit cards, such as UTA ones, are zero-rated,it is necessary to attach the proper receipts).

Original paid cash INVOICES (NO RECEIPTS) of Diesel refuellings showing the following details:

  1. SUPPLIER'S STAMP
  2. DESCRIPTION OF THE PURCHASED GOODS
  3. QUANTITY OF LITRES REFUELLED
  4. TAXABLE AMOUNT
  5. VAT AMOUNT OR THE WORDS "I.V.A. INCLUIDO" WRITTEN BY THE SUPPLIER
  6. TOTAL PAID AMOUNT
  7. DATE AND NUMBER OF INVOICE
  8. COMPLETE HEADING OF PURCHASER FILLED IN BY THE SUPPLIER OR PURCHASER'S COMPLETE STAMP
  9. VAT RATES 23%. (from January 2011)

N.B.: INVOICES WITHOUT ABOVE-LISTED DETAILS WILL BE REJECTED BY THE PORTUGUESE AUTHORITY.

c) Registration for the electronic system

d) Forwarding of the documents: 
Quarterly/six-monthly or yearly as soon as You get Your purchase invoices . We reccomend You to send the invoices before 31st March of the following year to our office.

e) Minimum VAT amounts: 
Yearly application: € 50,00
Quarterly/six-monthly application: € 400,00