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Portugal Provides VAT Exemptions and Reduced Rates on Certain Supplies in Response to the COVID-19 Pandemic

13 May 2020

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Approved Changes

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Portugal

Portugal has published Law No. 13/2020 of 7 May 2020 in the Official Gazette, which provides VAT exemptions and reduced rates on certain supplies in response to the COVID-19 pandemic. This includes a VAT exemption for intra-Community supplies of goods necessary to combat the effects of the COVID-19 outbreak by the State and other public bodies or by non-profit organizations, and a reduced VAT rate of 6% on supplies of protective masks and skin disinfectant gels (sanitizer). The exemption applies from 30 January 2020 until 31 July 2020 and the reduced rate applies from 8 May 2020 until 31 December...