Services
We specialize in Portuguese VAT but our services go beyond borders and cover, asides local operations, intracommunity transactions, exports and imports, in connection with Portuguese territory. Our advice is completed through our international network of VAT experts.
Export and import operations are especially associated with high level clearance formalities and we help clients identify the key requirements to perform such operations.
We have accumulated professional experience identifying the operations which require VAT registration in Portugal and the underlying compliance and invoicing obligations.
Examples of operations which may trigger the obligation to register for VAT herein are:
In this context, we render advise on:
The Portuguese VAT law imposes a series of limitations to the recovery of Portuguese VAT, mostly in entertainment and hospitality related expenses.
We support our clients in the identification of the expenses in which Portuguese VAT can be recovered, as well as the legal requirements of the refund requests. Our support covers both standard VAT return and the special refund requests for non-resident taxable persons (former 8th and 13th Directive refunds).
We have a good track-record representing clients before the Tax Authorities in audit controls of the VAT refund requests.
We have experience in advising on invoicing requirements in Portugal, both for established and non-established companies. Our advice covers traditional paper invoices, electronic invoices and archive obligations.
In this regard, certified invoicing and SAF-T PT requirements are sensitive matters with great operational impact.
We frequently advise on the VAT impact of a given operation and legal provisions/mechanisms/benefits which can lead to VAT optimization:
In an increasingly integrated market, successive cross borders sales of goods take place. Often, one single transport of goods between two Member States corresponds to operations between suppliers, middle parties and clients located in three or more Member States. The amount of parties involved makes it difficult to ascertain which operation should benefit from the VAT exemption applicable to intracommunity delivery of goods. The VAT impact of chain transactions is a complex matter dependent on multiple factors such as the transport mode used, the underlying contractual arrangements, the Incoterms agreed between parties, possession of the goods, among others. Our expertise allows us to guide you in the evidence which should be obtained to support the transactions and applicable exemptions.
Transport of commercial goods within Portuguese territory must be made with adequate transport documents, previously communicated to the Tax Authorities. We have assisted clients in many audits and inspections in this regard. We have also acted as advocates for changes in the law to accommodate simplification regimes.
Our know-how allows us to identify the VAT impact of restructuring and transferring business assets, such as transfers of a going concern, sale of tangible and intangible business assets, assignment of exploration, assignment of contractual position or the sale of shares.
We have a solid track-record as legal counsel in dealings with the Portuguese Tax Authorities and before tax courts. We outline defence strategies and their risks and assist in the build-up of administrative claims, hierarchic and judicial appeals.
Each case is a new challenge and we strive to fight for justice and fairness. We believe that the best defence strategy is the cooperation and collaboration with the Authorities and we see reflexions of this every day in the collaborative way in which the Authorities reply to our cooperation.
You will need to pay to the Portuguese State VAT mentioned in an invoice issued, even if this invoice is not paid by the client. The Portuguese tax regime allows you to recover the VAT included in invoices related to bad debt but tight conditions laid down in the law must be verified for such. Our services help you optimize tax recovery, through the analysis of the overdue credits in which VAT can be recovered and the identification of the procedures to adopt to sustain the VAT recovery.
We are restless lawyers who sponsor changes in the law. We have presented our contributions in the following areas:
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Lisboa – Portugal [mapa]
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