Sending the VAT refund request by electronic data transmission
by taxable persons of the tax paid, in the calendar year itself, in another
Member State and the VAT borne in Portugal by taxable persons from
third country, when the amount to be reimbursed exceeds €400 and
for a period of not less than three consecutive months, such as
refers to Decree-Law no. 186/2009 of 12 August.