Hotel tax: expense or recoverable tax? · Portugal
Practical answers about travel, receipts and expenses for your business.
Country determines the rules. Language is independent.
Sources consulted :
Your questions, in practice · Portugal
Can hotel VAT be recovered?
In this country, accommodation tax is generally excluded or restricted, with specific exceptions. A business assignment alone does not make all the tax recoverable. Keep an itemised invoice and separate rooms, meals and other services for their respective treatment.
Official sources and reference period
Amounts apply to the periods specified in the answers. The official texts below explain the conditions and exceptions.
- DGAEP · Ajudas de custo e subsídio de transporte
Table officielle consultée le 04/10/2026
- AT · CIVA, articles 21 et 52
Version / période indiquée dans la source · consultation 04/10/2026
These answers describe general rules for the selected country and stated periods. They are not personalised legal, tax or accounting advice. Your accountant can help apply them to your business.