Changes regarding VAT in the Rules of Application of the Fiscal Code

The Official Gazette has published HG 653/2023, which modifies and completes Title VII of the Methodological Norms for the Application of the Fiscal Code.
The changes include new provisions for VAT exemption for medical prostheses and orthopedic products, modification of the value ceiling for social housing delivery, and the application of a 9% rate for hotel accommodation activities and restaurant and catering services.
The project must be approved by the Government and published in the Official Gazette to take effect. Law no. 88/2023 introduces changes to the Fiscal Code, requiring provisions to establish conditions for tax exemptions.
Non-alcoholic beverages under certain codes are exempt from reduced VAT rates, and the reduced rate for hotel accommodation activities and restaurant and catering services increases from 5% to 9%.

Exemption