COVID-19 – VAT – Exemption and reduced VAT rate applicable to certain goods


In brief

Law no. 13/2020, of 7 May, published in the Official Gazette, establishes the following temporary measures:

  • Exemption from VAT on intraCommunity supply and acquisitions of goods (listed in the annex to the referred Law) necessary to tackle the effects of the COVID-19 outbreak; it applies to acquisitions made by the State and other public bodies or non-profit organizations; this measure applies from the 30th January to the 31st July 2020;
  • Application of the reduced VAT rate to imports, as well as intraCommunity supplies and acquisitions of masks for respiratory protection and skin disinfectant gel; the reduced rate applies from the 8th May to the 31st December 2020.

2020 PwC. This communication is of an informative nature and intended for general purposes only. It does not address any particular person or entity nor does it relate to any specific situation or circumstance. PricewaterhouseCoopers Tax Services TLS, Lda. We will not accept any responsibility arising from reliance on information hereby transmitted, which is not intended to be a substitute for specific professional business advice.

Susana Claro

Partner, Lisbon, PwC Portugal

+351 213 599 601


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