Portugal VAT reclaim changes
Businesses established outside of the EU will benefit from a new VAT reclaim system in Portugal.
Where non-EU companies incur Portuguese VAT, and are not providing taxable supplies requiring a non-resident VAT registration, they may reclaim the VAT through a 13th Directive reclaim. This system works across all 28 EU member states.
13th Directive claims typically are done on paper-based claims, supported by original invoices. However, Portugal is to launch an online reclaim facility with a new portal from 1 April 2017.