Decree-Law No 74/2020 of 24 September 2020 approves the application of the intermediate VAT rate (currently 13% in mainland Portugal, 12% in Madeira, and 9% in the Azores) to supplies of low voltage electricity (up to 6.9 kVA) for consumption not exceeding:
- 100 kWh per 30-day period (applicable for consumption as from 1 December 2020); and
- 150 kWh per 30-day period, when purchased for consumption by large households, defined as having five or more persons (applicable for consumption as from 1 March 2021).
Source
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