COVID-19 – VAT – Disinfectant gel – Reduced VAT rate


In brief

Order no. 5335-A/2020 was published today, following the publication of Law no. 13/2020 on May 7th, concerning, amongst other measures, the application of a reduced VAT rate to imports, transfers and intra community acquisition of masks for respiratory protection and skin disinfectant gel. 

The referred Order establishes a series of guidelines to be taken into account regarding skin disinfectant gel, in order to benefit from the VAT reduced rate.

This Order shall enter into force on the day following its publication, and shall be effective until 31 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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