07.06.22
Extension of certain VAT rates
Portugal’s 2022 budget has been approved in Parliament.
Amongst measures such as transposing certain VAT Directives for EU purposes and amending VAT compliance-related deadlines:
- The reduced rate of 6% (5% in Madeira and 4% in the Azores) has been extended for:
- Certain dairy-free products;
- Repair services for domestic appliances;
- Delivery and installation of certain solar panels.
This extension is due to expire on 30 June 2025.
Browse Portugal updates
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Guidance relating to single-use packaging tax
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Revisions to Portuguese tax code
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VAT exemption codes updated
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Reduction in VAT for gas and electricity
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B2G e-invoicing delay for small / medium enterprises
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SAF-T obligation extended to non-established businesses
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Extension of certain VAT rates
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Requirement to accept the PDF as an e-invoice
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Requirement for e-signatures on PDF invoices
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Option to use PDF e-invoices extended to 31 December 2021
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New standard rate of 16% in the Azores
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Non-resident billing software certification from 1 July 2021
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