Portugal has published Regulatory Decree No. 2-A/2021 of 28 May 2021 and Ordinance No. 119/2021 of 7 June 2021 in the Official Gazette, which provide for the implementation of the so-called "IVAucher" program that was provided for as part of the State Budget Law for 2021 (Law No. 75-B/2020). The IVAucher program is a temporary program meant to support and stimulate consumption in sectors heavily impacted by the COVID-19 pandemic. The program allows final consumers to accumulate an amount corresponding to the total VAT (IVA) borne on consumption in the accommodation, culture, and restaurant sectors for a quarter, and to...