bought new car and paid (21%) IVA in Spain having residence in Portugal , now trying to reclaim in portugal after paying IVA (23%) second time in Portugal. Spanish vendor says IVA needs to be reclaimed in Portugal . Portal das finanzas is complex to submit application and still awaiting reply to question in e balcao
Have you already imported the car from Spain into Portugal and paid ISV+IVA?
On what basis do you plan to reclaim the IVA?
Have you checked the previous threads here such as this:
1 Like
Thanks for reply , yes , I drove car to Spain , all done myself homologation, inspection, ISV and VAT paid and got DAV and DUC and Portuguese registration in DAV as I had got input from Agencia Tributaria in Spain that I need to pay VAT in Spain before reclaiming from Spanish dealer , but apparently not accurate as Accountant in Spanish Dealer contradicted and says I need to claim through Portuguese Portal das financas ( Tax Website) ,
That is where I am now after one two hours playing with VAT return links and Portuguese Government website trying to make the reclaiming, it seems hellish complex ( at least for first timer s) The Brussels VAT directive I unearthed today is also confusing as they tell you that in my case where I had no choice but to buy new car with less than 6 mths and 6000 kms , VAT can be reclaimed , but I see there is clause that says it cannot be reclaimed for private passenger cars with no reference to the 6 mths topic . I don’t intend to give up yet.
seems in the VAT directive
I may be missing something, but the ‘normal’ way to get your VAT reimbursed would be in the country of origin, i.e. in your case - Spain.
You may want to check this link here, it suggests some options of who/where can provide help if you are stuck in-between two VATs…
" Em teoria, para um carro novo, é tão simples quanto isto:
- pagar IVA no país de origem (só se aplica quando compra a um sujeito passivo de IVA - vendedores profissionais, comerciantes, empresas, etc.)
- pagar IVA em Portugal
- contra a apresentação do recibo de liquidação do IVA em Portugal, o vendedor deverá devolver o IVA pago no país de origem"
to be honest it is becoming frustrating as often with such single case actions
It is as as you say written in Brussels communications and also confirmed by the official in the Alfandega that attended me yesterday
But at the same time I got input from local tax online help in Portugal that I could do it myself if i set myself up as an independent operator ( I tried and was informed on the web page that such action was not needed for a single case activity) and below it says clearly that the AT of Portugal will not transfer the VAT refund to Spain if no official activity register is opened
so I will have to go back to the Spanish and try again
REEMBOLSO DO IMPOSTO PAGO NOUTRO ESTADO MEMBRO PARA TRABALHADORES OU EMPRESAS COM SEDE EM PORTUGAL
O pedido de reembolso é feito à Autoridade Tributária e Aduaneira (AT), através do portal das finanças, ao entregar a declaração periódica.
Depois de receber o pedido, a AT encaminha-o para o Estado Membro de reembolso no prazo de 15 dias.
A AT ((((não encaminha )))) o pedido para o Estado Membro de reembolso se o trabalhador independente ou empresa:
- não tiver atividade aberta nas finanças
- estiver abrangido pela isenção de IVA.
Se o requerente estiver nalguma destas condições é avisado através de e-mail de que o pedido não foi encaminhado para o Estado Membro.
Para mais informações consulte o artigo 6.º do Decreto-Lei n.º 186/2009.
instructions on how to recover with complexities of codes