|
Reclaimable VAT
|
|
Hotel
|
x
|
|
Restaurant/meals
|
x
|
|
Business entertaining
|
|
|
Conferences
|
•
|
|
Travel
|
|
|
Transport
|
x
|
|
Petrol
|
|
|
Diesel
|
x
|
|
Exhibitions/trade fairs
|
•
|
|
Marketing
|
•
|
|
Consultants
|
•
|
|
Telephone costs
|
•
|
|
Hire cars
|
|
|
Lawyer‘s fees
|
•
|
|
Training course
|
•
|
|
Refunded = •
Partly Refunded = x
|
VAT-Rates Portugal:
20%:
standard rate for most services.
12%:
rate for restaurant.
5%:
rate for basic consumption goods, hotels, taxis, legal advice.