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Portugal: Temporary VAT exception for acquisitions of products necessary to fight the COVID-19 pandemic

Description

On 7 May 2021, the Portuguese authorities adopted Law N° 13/2020 which grants a temporary exemption from Value-Added Tax (VAT) to the intra-community acquisitions of goods necessary to fight the COVID...

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Intervention Details

Intervention Type

Internal taxation of imports

MAST Chapter

F: Price-control measures, including additional taxes and charges

Implementation date

30 Jan 2020

Revocation date

31 Dec 2021

Implementation level

National

Affected flow

Inward

Announced as temporary

Yes

Eligible firms

all

Affected Trading Partners

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Affected Sectors

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Affected Products

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