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 that country.
third party, when the amount to be reimbursed exceeds €400 and concerns
for a period of not less than three consecutive months, as referred to in the
Decree-Law no. 186/2009 of 12 August.