VAT – Simplified Export Certificate

In brief

Ordinance 262/2025/1, dated 26 June, was published in the Official Gazette, approving the model for the simplified export certificate.

In detail

As part of the program of measures aimed at simplifying and reducing bureaucracy in the relationship between citizens, businesses, and the Public Administration, the ordinance now published approves the official model for certifying the VAT exemption provided for in point (a) of paragraph 1 of article 14 of the VAT Code, within the scope of export shipments of goods with a value not exceeding € 1,000 and which are not subject to export duties.





© 2025 PwC. This communication is of an informative nature and intended for general purposes only. It does not address any particular person or entity nor does it relate to any specific situation or circumstance. PricewaterhouseCoopers Tax Services TLS, Lda. We will not accept any responsibility arising from reliance on information hereby transmitted, which is not intended to be a substitute for specific professional business advice.  

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Rosa Areias

Rosa Areias

Tax Lead Partner, PwC Portugal

Susana Claro

Susana Claro

Tax Partner – Indirect Tax, PwC Portugal

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