Reduced VAT rate
- The application of the reduced VAT rate to masks of respiratory protection and skin disinfectant gel is now provided for in the VAT Code.
Exemption on the acquisition of goods to fight Covid-19
- The exemption is extended until April 30, 2021 of VAT on medical device transmissions and equipment used in the fight against Covid-19, listed in Law no. 13/2020, of May 7, when performed to the entities also foreseen therein. The application of the exemption is extended to transmissions of some of those assets when made to scientific and higher education institutions.
Source PwC Portugal (in Portuguese)
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