Businesses that make taxable supplies are entitled to recover Portuguese VAT incurred on expenditure (known as 'input VAT') used for the purpose of making these taxable supplies other than those items that are specifically blocked (see below).
Businesses that make only exempt supplies cannot recover input VAT. Businesses that make both taxable and exempt supplies can partly recover input VAT (explained further below in 39.41) other than those items that are specifically blocked.
However, export businesses (see 39.80) can recover input VAT on expenditures.
VAT incurred on the following items of expenditure is specifically blocked and therefore cannot be recovered:
- Ìý
•ÌýÌýÌýÌý Cars available for private use (which is not a commercial car and has no more than nine seats):
- Ìý
- Ìý
–ÌýÌýÌýÌý none of the VAT is recoverable
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Web page updated on 17 Mar 2025 16:21