He must inform the seller that he wishes to benefit from the exemption scheme and present his passport or other document officially recognized certifying that he resides outside the European Union. Then the seller requests a set of data concerning this operation.
Once the electronic communication concerning the referred data has been submitted by the seller, he must deliver to the traveler the proof of registration, with its registration code.
If the seller has requested the payment of a guarantee, he will also define the form of its reimbursement.
No, he has to do it only when doing his first purchase. For the following purchases, he only has to provide the Registration Code, which is included in an electronic proof of registration issued in the last three months, and the number of the identification document.
Yes. However, the administrative cost incurred with the reimbursement can be deducted from the guarantee amount. This is the case, for example, of the costs charged to the seller by the financial intermediation company for the refund of the guarantee amount.
Yes. The traveler has to leave the European Union territory with the goods in his personal luggage until the third month following that in which the purchase was made.
No, since the goods must be presented at the Customs Office in its original packaging and without any signs of use. If this doesn’t happen, the Tax and Customs Authority will refuse to certify the export of the goods.
No, the system only applies to purchases made in the national territory. If the traveler has invoices issued in other Member States he must present them at the customs office when leaving the European Union territory.
Since «e-TaxFree Portugal» electronic system only applies to purchases made in national territory, travelers who have invoices for purchases made in another Member State must present themselves in the Customs Office. In this case, the certification is made on the documents issued under the legislation of the country of origin.
At the moment of leaving Portugal, namely at the airport, the traveler should go to an electronic terminal (kiosk) carrying:
- The identification document used in the purchase;
- The boarding pass (ex: boarding pass);
- The goods and corresponding invoices;
- The electronic proof of registration.
The electronic terminals or kiosks are located near the customs area of the airport or port of exit from the territory of the European Union and ensure:
a) The reading of the identification document and the boarding pass of the traveler;
b) The selection of invoices that the traveler intends to submit for certification;
c) The indication that the conditions of the exemption have been confirmed, certifying the export (the certification may be total or partial, depending on all or only some of the invoices being certified) by means of a green light.
d) If the conditions for verification of the exemption are not met, the kiosk will issue a warning (“red light”). In this case, the traveler will have to go to the customs services office for certification.
Yes, the traveler must do so within 24 hours. After the expiry of that deadline, the traveler loses the right to the VAT exemption in the uncertified invoices.
When the export certificate is issued by another Member State, the traveler shall return to the Portuguese seller copies of the relevant documents duly stamped for the purpose of confirming the exemption, so that they are in his possession within 150 days (after transmission ). If this deadline is not met, the exemption isn’t confirmed.
He must go to the Customs Office.
When the electronic certification system is unavailable, the Tax and Customs Authority certifies the export by putting a stamp/visa on the invoices or refusing certification (when the conditions for certification are not met).
In the case of a layover, if the traveler has two boarding passes, he must read them at the kiosk, proving that he will leave the European Union territory.