Portugal Requires 13% VAT on Private School Canteen Meal Services

Private companies serving school canteens managed by municipalities must invoice municipalities at the reduced 13% VAT rate.
The VAT exemption for meals supplied directly by educational institutions to students does not apply to these private contractors.
Thus, catering services provided by private firms to schools or municipalities are taxable at 13% VAT.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.