Portugal – Organization of events – new VAT reimbursement regime

© Catarina Mantero

There is a new VAT reimbursement regime in Portugal that event organizer companies should know about


Event organizers with NACE code 82300.


Can now request the reimbursement of an amount equivalent to 50% of the non-deductible VAT included in expenses performed for the direct needs of participants of congress, fairs, exhibits and similar events, which have been directly contracted with legally able suppliers.


By electronic request filed in the Portuguese Tourism Institute website.

What is the deadline?

Up to 1 year following the date of issue of the supporting invoices/import declarations. Expenses must be incurred between 12 August 2020 and 31 December 2021.


The reimbursement of the totality of the VAT incurred in professional/commercial events has been a long-time claim by event organizer companies, along-side being pointed out as a competitive driver, compared to other EU countries.  This measure, included in PEES (1), is a first step in that direction although refunds have the maximum limit of  € 6 M.

(1) PEES:  Social and Economic Stabilization Program (within the COVID-19 framework)

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