Certidões

Certidão Sujeito Passivo/Recuperação de IVA Estrangeiro_Certificate of Tax Subject/Recovery of Foreign VAT

This certificate allows registered taxpayers in Portugal to request the recovery of VAT incurred in other Member States of the European Union from the tax administrations of those states.

How and where to do

Carry out the service at a RIAC store

What I need

    For authentication on the Portal, one of the following options:

    • NIF + Tax Password;
    • Digital Mobile Key (CMD);
    • Citizen Card + Authentication Code + Smartcard Reader.

Service cost

    Without costs.

Agendamento do serviço

When to do

    At any time.

Recipients

Passive subject (individual with income in national territory) who has headquarters, a permanent establishment, or domicile in national territory.

Where to do