If you live outside the European Union (EU), you may be eligible for a VAT refund on goods purchased in Portugal.
Eligibility and Conditions
You can request a VAT exemption if you meet all the following criteria:
- You must reside in a non-EU country (see the list of exceptions below)
- Your total purchase in Portugal must exceed €50 (excluding VAT)
- Goods must be for personal use and carried in your personal luggage
- You must leave the EU with the goods within three months of purchase
At the time of purchase
In the shop, you must present:
- Your passport or
- An official identification document proving your residence outside the EU.
The seller will:
- Collect the required details for VAT exemption
- Issue a VAT exemption document with a registration code, which serves as proof of transaction
- Explain the refund conditions (e.g., via a financial intermediary) and any administrative fees involved)
When leaving the European Union
Leaving through Portugal
When departing from Portugal, use the e-Taxfree Portugal system.
At the airport, after check-in, go to the customs area and use an electronic e-Taxfree terminal (kiosk). Bring the following items with you:
- The ID document used at the time of purchase
- Your boarding pass
- The purchased goods, which must be new and unused
- The corresponding invoices
- The VAT exemption document issued by the seller (tax-free form)
- Checked luggage containing taxfree goods, with the airline baggage tags
If your tax-free goods are in your hand luggage, first go through the security check. Then proceed to the customs area and use an electronic e-Taxfree terminal.
Customs control
Green channel: If no inspection is required, the VAT exemption is confirmed.
Red channel: Customs officers will verify the goods and documents and issue a certification or non-certification decision.
Refund of VAT
If the exemption is confirmed, you may receive the refund from the seller or their financial intermediary, minus any administrative costs.
If the exemption is not certified, you are not entitled to a VAT refund.
Make sure all goods and documents are available and in order to ensure a smooth process.
Leaving the EU through another Member State
If you leave the EU through a different Member State, you must follow the customs procedures of that country.
Important notes on residence
Residents of the 27 EU Member States claim VAT refunds.
Although part of the EU, residents of the following “third countries or territories” are eligible for VAT refunds:
- Spain: Canary Islands, Ceuta, and Melilla
- France: Guadeloupe, French Guiana, Martinique, Mayotte, Réunion, Saint-Barthélemy, and Saint-Martin
- Italy: Livigno, Campione d’Italia, and the national waters of Lake Lugano
- Germany: Heligoland and Busingen
- Greece: Mount Athos
- Finland: Åland Islands
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