New regime for reimbursement of additional VAT for event organizers – Portugal

Ícone Newsletter Pessoa


  • Additional recovery of VAT for event organizers
  • This regime came to be after the government understood that Portugal needed to be competitive in the event organization industry
  • A temporary similar regime was granted between august 2020-2021 under COVID-19 incentives but this new regime seems to be remaining for the future



  • In general terms, VAT incurred in hospitality expenses (i.e. accommodation, food, beverage, transport, tolls, hospitality and expenses on immovable property or parts thereof for hosting purposes) is not deductible
  • When such VAT is incurred by event organizers (registered under NACE code 82300) for the purposes of a specific event, the Portuguese VAT Code allows, provided conditions are met, for a deduction, in the periodic Portuguese VAT returns, of 50% of its amounts
  • Under the new regime of Decree-Law no. 85/2022, the reimbursement of the additional 50%  of the VAT is granted to event organizers in respect of such hospitality expenses
  • This means that with the additional 50% VAT reimbursement, 100% of the VAT incurred in the organization of events is recoverable  
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  • An electronic request must be filed for this purpose 
  • The request  can be made from the 2nd month following the issuance of supplier’s invoices, import declarations or support documents to intracommunity operations, up to 1 year counted from the documents’ issuance date
  • The request should refer to monthly periods, covering all the documents issued in that month
  • The Tax Authorities are competent to analyse the request, within a 90 days deadline, but can delegate in the Tourism Institute of Portugal
Ícone Newsletter Calculadora Considering the early stages of this new regime, we understand that it is likely that:


(i) the Tax Authorities will delegate in the Tourism Institute of Portugal the analysis of the reimbursements; and


(ii) it may take some weeks for the functionality to request the reimbursement to be available.


We will continue monitoring this situation and revert on developments.


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