The Portuguese Tax Authority (Autoridade Tributaria) has issued a new procedure intended to simplify the exemption applicable to purchases made by non-EU travelers visiting Portugal. Diploma-Decree 185/2017 establishes a new electronic system called Simplex +, which is intended to simplify the application of the VAT exemptions for such travelers, reduce their administrative waiting time, and combat VAT fraud . The measure is part of a program intended to boost Portugal’s standing as a tourist destination in Europe.
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