Standard VAT rate mainland: 23%
Standard VAT rate Madeira: 22% 

Standard VAT rate Azores: 18%

Low VAT rate: 13% - wine, musical instruments

Low VAT rate: 6% - medicines, books, optical lenses

Minimum spend amount mainland 23%: €61,50 per invoice or in the same store on the same day
Minimum spend amount mainland 13%: €56,50 per invoice or in the same store on the same day
Minimum spend amount mainland 6%: €53 per invoice or in the same store on the same day

Minimum spend amount Madeira 22%: €61 per invoice or in the same store on the same day
Minimum spend amount Azores 18%: €59 per invoice or in the same store on the same day

Time limit to export: before the end of the 3rd month, after the month of purchase

Required documentation for customs: 

• Passport
• If you have an EU passport; other proof of residence outside the EU
• Boarding pass
• Purchased items
• Purchase invoice/receipt 
• Standard tax-free form