- Extension of the 0% VAT rate for intra-community deliveries, imports and acquisitions of goods necessary to combat the effects of COVID-19 effective from 1 November 2020 to 30 April 2021 (eligible goods provided in annex to the Decree-Law; and
- Application of a 4% VAT rate intra-community deliveries, imports, and acquisitions of disposable surgical masks from the entry into force of the Decree-Law (19 November 2020) to 31 December 2021.
Source Orbitax
