Portugal Grants Temporary Relief to Exporters in Relation to Export Proof Certificates for VAT Exemption

The Portuguese Tax and Customs Authority has published Order No. 104/2026-XXV of 21 August 2026, granting temporary relief to exporters facing delays in obtaining Export Proof Certificates (Certificados Comprovativos de Exportação - CCE). Under Article 6 of Decree-Law No. 198/90, goods sold for export qualify for VAT exemptions, provided the exporter delivers a CCE to the supplier within 90 days of the invoice date. However, technical integration issues between two customs platforms, the Int…