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> home > VAT Refund LU > VAT Refund Preferences, Sub-codes & Portals > Preferences PT

Preferences PT

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Flag PT Portugal (PT)

Preferences     Sub-codes     Portal / Contact of tax authority     Abbreviations

This document is provided for your information only. Luxembourg administration takes no responsibility on the correctness of the information and of the indicated links. Requests concerning the VAT Refund portals of other Member States will NOT be answered.

For any question about the preferences or the sub-codes, contact the concerned tax authority.

Preferences

Member State' VAT Refund features published by the European Commission and the Member State in the Tax Information Communication (TIC) database.

Article 9.2 (sub-codes requested) Yes
Article 10 (invoice copies will be requested) Never
Article 10 (threshold in national currency)
  • Invoices concerning fuel: 250 EUR
  • Other invoices: 1'000 EUR
Article 11 (NACE level with 4 positions will be requested) Yes
Article 12 (languages to be used)
  1. Flag PT PT
  2. Flag GB EN
Article 16 (contraints on refund period as MS-REF)
Article 17 (VAT amount thresholds in national currency)
  • Refund period of a calendar year or the remainder of a calendar year: 50 EUR
  • Refund period of less than one calendar year and not less than three calendar months: 400 EUR
Article 19.1 (MS-EST will be requested to forward the notification to NETP) No
Article 19.2 (MS-EST will be requested to forward the notification to NETP) No
Circumstances under which claim can be submitted by a third party With power of attorney (in name an behalf of the tax payer)
Can refund be made to third party ? Yes, with power of attorney
Allow to receive corrections as MS-REF Yes

Sub-codes

Translations of expenditure and business activity codes are available in several languages, i.e.
Flag FR icon  Règlement (CE) N° 1174/2009 de la Commission
Flag DE icon  Verordnung (EG) Nr. 1174/2009 der Kommission
Flag EN icon  Commission Regulation (EC) No 1174/2009

List of used sub-codes published by the European Commission on http://ec.europa.eu/taxation_customs/taxation/vat/traders/vat_refunds/index_en.htm.

  • 1. Fuel
    • 1.1 Fuel for means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
      • 1.1.1 Petrol
      • 1.1.2 Diesel
      • 1.1.3 LPG
      • 1.1.4 Natural Gas
      • 1.1.5 Bio fuel
    • 1.2 Fuel for means of transport with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
      • 1.2.1 Petrol
      • 1.2.2 Diesel
      • 1.2.3 LPG
      • 1.2.4 Natural Gas
      • 1.2.5 Bio fuel
    • 1.3 Fuel for means of transport for paying passengers
      • 1.3.1 Petrol
      • 1.3.2 Diesel
      • 1.3.3 LPG
      • 1.3.4 Natural Gas
      • 1.3.5 Bio fuel
    • 1.10 Fuel for machines and agriculture tractors
      • 1.10.2 Diesel
      • 1.10.3 LPG
      • 1.10.4 Natural Gas
      • 1.10.5 Bio fuel
    • 1.11 Fuel for means of passenger transport with less than 9 spaces or a rental car
      • 1.11.2 Diesel
      • 1.11.3 LPG
      • 1.11.4 Natural Gas
      • 1.11.5 Bio fuel
  • 2. Hiring of means of transport
    • 2.4 Hiring of means of goods transport
    • 2.6 Hiring of motorcycles, caravans and vessels for recreational or sports purposes, and aircraft with a mass less than 1'550 kg
    • 2.8 Hiring of means of passenger transport with more than 9 spaces
    • 2.9 Hiring of means of passenger transport with less than 9 spaces
      • 2.9.1 Used for commercial operations
  • 3. Expenditure relating to means of transport (excluding 1 & 2)
    • 3.6 Maintenance, of motorcycles, caravans and vessels for recreational and sports purposes, and aircrafts with a mass greater than 1'550 kg
    • 3.8 Expenditure, other than maintenance, garaging and parking relating to motorcycles, caravans and vessels for recreational and sports purposes, and aircrafts with a mass greater than 1'550 kg
    • 3.11 Expenditure relating to means of passenger transport with more than 9 places, or to means of goods transport
    • 3.12 Expenditure relating to means of passenger transport with less than 9 places used for commercial operations
  • 4. Road tolls and other road user charge
    • 4.1 Road tolls for means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
    • 4.2 Road tolls for vehicles with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
    • 4.6 Road tolls for means of passenger transport with more than 9 places
    • 4.7 Road tolls for means of passenger transport with less than 9 places
    • 4.8 Road tolls for vehicles used in the context of a conference, fair, exhibition or congress
      • 4.8.1 For the organiser of the event
      • 4.8.2 For a participant in the event, where the expenditure is directly charged by the organiser
  • 5. Travel expenses such as taxi fares, public transport fares
    • 5.3 For the taxable person or an employee of the taxable person in the context of a conference, fair, exhibition or congress
      • 5.3.1 For the organiser of the event
      • 5.3.2 For a participant in the event, where the expenditure is directly charged by the organiser
  • 6. Accommodation
    • 6.4 Expenditure on lodging and accommodation for the taxable person or an employee of the taxable person in the context of a conference, fair, exhibition or congress
      • 6.4.1 For the organiser of the event
      • 6.4.2 For a participant in the event, where the expenditure is directly charged by the organiser
  • 7. Food, drink and restaurant services
    • 7.2 Food and drink provided in the context of a conference, fair, exhibition or congress
      • 7.2.1 For the organiser of the event
      • 7.2.2 For a participant in the event, where the expenditure is directly charged by the organiser
  • 8. Admissions to faires and exhibitions
  • 9. Expenditure on luxuries, amusements and entertainment
  • 10. Other

Portal

Tax authority http://www.portaldasfinancas.gov.pt/pt/home.action
Preferences
Portal http://www.portaldasfinancas.gov.pt/pt/ongoingLogin.action?action=/pt/external/vatrefund/submeterPedidoReembolso.action
Comment
Vademecum EU country specific information on VAT

Abreviations

MS-EST Member State of establishment
MS-REF Member State of refund
VAT Value added tax
Taxe sur la valeur ajoutée (TVA)
Mehrwertsteuer (MwSt.)
NETP Non-established tax payer
POA Power of attorney


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