Decree-Law 74/2020, of 24 September, published in the Official Gazette, amends the VAT rate applicable to supplies of electricity with a contracted powers that cannot be higher than 6.90 kVA, to the level of consumption that does not exceed:
a) 100 kWh for a period of 30 days;
b) 150 kWh for a period of 30 days, when acquired for the consumption of large families (5 of more family members).
Source: PwC PT
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