Interest (Portugal)
If a taxpayer pays too much VAT because of a mistake made by the tax authority, the taxpayer can claim interest from the tax authority.
The tax authority will also pay interest if a taxpayer has to wait an unreasonable amount of time for a VAT reimbursement as a result of a mistake by the tax authority or if the tax authority exceeds the deadline for the VAT refund.
In either of the above cases the taxpayer must lodge a claim for the
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Web page updated on 17 Mar 2025 17:30