VAT – Extension of the VAT exemption on goods necessary to combat the Covid-19 outbreak

In brief

Law 43/2020, of 18 August, published in the Official Gazette, extends the VAT exemption on intra-Community transfers and acquisitions of goods necessary to combat the COVID-19 outbreak, taking place in the Portuguese territory.

This diploma establishes that the exemption applies from 30 January 2020 to 31 October 2020, thus amending Law 13/2020, of 7 May, that established the effectiveness of the measure until 31 July 2020.

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