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
Latest Posts in "Portugal"
- Portugal Extends PDF E-Invoice Validity Until End of 2026 in State Budget Proposal
- Portugal 2026 Budget: Targeted VAT Cuts for Agriculture, Art, Game Meat, and Animal Welfare
- Portugal Delays E-Signature and Accounting SAF-T Requirements to 2027 and 2028
- Portugal Extends E-Invoicing PDF Validity Until End of 2026, Delays SAF-T Requirements
- Portugal’s 2026 Budget: VAT Cuts for Olive Oil, Fertilizers, Art, and Game Meat Announced
