Portugal has extended until 30 June 2022 the VAT exemption provided for domestic and intracommunity acquisitions of goods needed to combat the effects of the COVID-19 pandemic. Further, the VAT exemption for COVID-19 vaccines and medical devices for in vitro diagnosis of COVID-19, as well as related services, has been extended to 31 December 2022. As previously reported, Portugal also extended the VAT exemption on the import of medical and protective equipment from non-EU (third) countries as provided for by Commission Decision (EU) 2021/2313 of 22 December 2021.
Source Orbitax
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