Portugal, like any other member state of the European Union (EU), can lower the VAT on gas and electricity to the minimum rate without having to ask Brussels for permission. The EU directive on this tax was amended in April, exempting countries from requesting approval from the VAT Committee. However, it limits the application of the reduced rate to a list of 24 of the 29 eligible categories, in which electricity, gas and district cooling supplies are found.
Source entornointeligente.com
