VAT refund regime for non-established businesses

Guides

• Guide for the procedure for electronic refund to taxable persons not established in the Member State of the refund but in another Member State

Legislation

• Decree-Law nr. 186/2009, of 12th August, Official Portuguese Gazette Nr. 155 – I Series
• Thirteenth Council Directive 86/560/EEC of 17 November 1986​, on the harmonization of the laws of the Member States relating to turnover taxes — Arrangements for the refund of value added tax to taxable persons not established in Community territory.
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• Council Directive 2008/9/EC of 12 February 2008​, laying down detailed rules for the refund of value added tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund but established in another Member State
• Council Directive 2008/8/EC of 12 February 2008​, amending Directive 2006/112/EC as regards the place of supply of services
• Council Regulation (EC) No 143/2008 of 12 February 2008, amending Regulation (EC) No 1798/2003 as regards the introduction of administrative cooperation and the exchange of information concerning the rules relating to the place of supply of services, the special schemes and the refund procedure for value added tax

Other information

• Refund of VAT from Norway to foreign Businesses (info from The Norwegian Tax Administration). ​28-06-2019 Norwegian Tax Administration info - New application deadline changed to 30 September.

(The same information in portuguese is ​available here)