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VAT exemption regarding the intracommunity acquisition and sale of goods necessary to fight the pandemic has been extended until 31.12.2021

The goods in question need to comply with the following criteria:

  • be part of the list of goods mentioned in the law
  • be intended for free distribution to people affected by Covid19 or who participate in the fight against Covid19
    satisfy the requirements imposed by articles 52, 55, 56 and 57 of Council Directive 2009/132 / EC of 19 October 2009
  • are acquired by the State, autonomous regions or local authorities, Health establishments of the NHS, other establishments, and health units in the private or social sector, if they are included in the national plan of the NHS to combat COVID -19 and charities and philanthropic entities dully approved for this purpose.

Invoices must mention this law, as a justification for the non-payment of tax.
The tax that has been levied on the goods or services acquired, imported, or used by taxable persons may be deducted.

Fátima Gouveia, Portugal
Fátima Gouveia
Phone: +351 226 179 100,
+351 213 240 820