E-Taxfree Portugal – VAT exemption for non-EU travelers

To qualify, the purchaser must be resident outside the European Union and the goods must be acquired for personal use only, with no commercial purpose. The minimum invoice value must be €50, excluding VAT. In addition, the goods must be transported in the traveler’s personal luggage and exported from the European Union by the end of the third month following the month of purchase.

At the time of purchase, the traveler must present a valid passport or another official document proving residence outside the European Union in order to request the issuance of the E-Taxfree form.

When leaving Portugal, the validation process must be completed at the airport customs area, after check-in, through an electronic terminal (kiosk). The traveler must have the identification document used at the time of purchase and the boarding pass available.

For validation purposes, the traveler should also ensure that the purchased goods are carried in new and unused condition, together with the corresponding invoices and the registration receipt issued at the time of purchase.

The E-Taxfree regime allows eligible non-EU travelers to obtain a refund of the VAT paid on qualifying purchases, subject to compliance with the applicable legal and procedural requirements.