Brazilian, American, and Angolan tourists lead the way, representing, along with China, more than half of the certified invoices.

"In 2024, more than 889,000 invoices were certified," states the 2024 Report on Combating Tax and Customs Fraud and Evasion. This number represents an 8.2% increase compared to the total number of invoices registered in the previous year, adds the document prepared by the office of the Secretary of State for Tax Affairs and submitted to Parliament and reported by ECO.

These invoices correspond to "a total recognised value of VAT exemptions of approximately 86 million euros," a 10% increase compared to the previous year, when VAT exemptions were approximately 78 million euros.

In both 2023 and 2024, Brazil, the USA, and Angola stand out among the more than 200 nationalities that made purchases in Portugal and then requested a refund of the VAT paid. "Nationals of Brazil, the United States, Angola, and China, a total of 254 nationalities, account for more than half of the invoices certified in e-Taxfree, in that order," the report states.

"More than 65% of the value of purchases with VAT, which were subject to e-Taxfree certification by country of residence, were made by residents of Brazil, the United States, Angola, China, and the United Kingdom, in that order," the document adds.

The nearly 90,000 travellers from Brazil lead the way in tax-free purchases, accounting for 22%. However, American tourists, the nationality with the fastest growth in visits to Portugal in 2024, according to data from the INE, are the ones who spend the most, on average, among the top three nationalities.

According to the same report, while the average value of purchases with VAT for Brazilian tourists is 392 euros, that number rises to 1,077 euros for those from the USA. Angolans spend, on average, 360 euros. Chinese tourists, who rank fourth, spend the most (1,657 euros) among all nationalities.

Lisbon Airport

The report also indicates that "Lisbon Airport is by far the main departure point for certified invoices, accounting for approximately three-quarters of the total value of certified invoices." In total, 230,610 travellers made tax-free purchases at the capital's airport, with the total value including VAT exceeding 342 million euros last year.

Porto Airport accounts for 7% of the total value of certified invoices, with the total including VAT of around 35 million euros. Faro Airport comes next with a weight of 2% and a total VAT of over seven million euros.

Last year was marked by renewed traffic growth at Portuguese airports, with the number of passengers transported reaching 69.2 million. During this period, Lisbon airport broke records again, reaching 35.1 million passengers.