| Update: | Compliance Alert - Extended VAT exemption for goods used for combating COVID-19 |
| Date: | 2021-06-28 |
Portugal has recently issued Law No. 33/2021, extending the VAT exemption on domestic and intracommunity goods necessary for fighting COVID-19 until 31 December 2021.
However, only the state, autonomous regions, local authorities, and non-profit organisations using these goods can benefit from the exemption.
Initially, the VAT exemption was introduced in May 2020 by Law No. 13/2020, listing all relevant goods covered and conditions when it can be applied.
Therefore, the VAT exemption now applies from 30 January 2020 through 31 December 2021.