VAT - Amendment of the 2024 VAT Refund Regulation

In brief

Decree No. 52/2025, dated 29 December, published in the Official Gazette No. 248, introduced a set of amendments to the VAT Refund Regulation (“Regulamento de Reembolso do IVA” or “RRIVA”), approved by Decree No. 78/2017, dated 28 December, amended by Decree No. 30/2022, dated 23 June. 

The following Articles were amended: 

• Articles 4, 5, 7, 8, 10, 13 and 16;
• Chapter III and its Articles 18, 19, 20, 21, 22 and 23;
• Articles 25 and 26. 

Article 24 of the RRIVA was revoked. 

In detail

Main highlights: 

• Increase of the information and documentation required to support refund claims, with indication that the Minister of Finance shall publish the forms for the required statements. 
• Definition of the elements required in the notification for suspension for a term of 30 days, which ends with the presentation by the taxpayer of the requested information or at the end of the deadline. 
• Rejection of the refund claim may result from tax debt owed by the claimant or due to irregularities identified during the analysis of the claim, in amount equal or higher than the refund claimed. 
• Reduction to 3 months of the period for request for restitution of the VAT supported by diplomatic and consular missions and international organizations with diplomatic status, and these entities are required to maintain records of purchases for 2 years. 
• Changes introduced to the Special VAT Refund Regime for the mining and petroleum sectors: 
  • Inclusion of contractors whose turnover derives at least 60% from entities operating in the listed mining and petroleum sectors;
  • Reduction to 60% of export sales during the production phase as a requirement for concessionary entities;
  • Taxpayers who, in the previous three fiscal years, were subject to decisions on serious tax infringements will not be eligible for the regime;
  • Introduction of tacit approval within 90 days (excluding suspension periods) and reduction of the decision deadline to 60 days from 2028;
  • Introduction of a mandatory guarantee in cases of tax risk, as defined in RRIVA;
  • Introduction of tacit approval of administrative claims and hierarchical appeals relating to rejected refunds. 

This Decree enters into force 30 days after its publication, ie it will enter into force on 29 January 2026. 

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