VAT REFUND IN PORTUGAL:
ALL NON RESIDENTS ARE ALLOWED TO GET IT
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:
- SUPPLIER'S STAMP
- DESCRIPTION OF THE PURCHASED GOODS
- QUANTITY OF LITRES REFUELLED
- TAXABLE AMOUNT
- VAT AMOUNT OR THE WORDS "I.V.A. INCLUIDO" WRITTEN BY THE SUPPLIER
- TOTAL PAID AMOUNT
- DATE AND NUMBER OF INVOICE
- COMPLETE HEADING OF PURCHASER FILLED IN BY THE SUPPLIER OR PURCHASER'S COMPLETE STAMP
- 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