- No direct amendments to the VAT Code are proposed.
- The temporary VAT exemption for supplies of certain agricultural input goods (including fertilizers, soil conditioners, and animal feed) is extended through December 31, 2027.
- The extension also applies to food for companion animals sheltered by legally constituted animal protection associations.
- These exemptions remain input VAT deductible under Article 4 of Law No. 10-A/2022.
Source: belim.pt
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.
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