Appendix 39C: VAT Reduced Rates (Portugal) | 39 Portugal | Tolley's EU and Global VAT | Tolley
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Commentary

Appendix 39C: VAT reduced rates (Portugal)


39 Portugal

13% rate

A reduced rate of VAT of 13% is applied in mainland Portugal to the following:

  1. 听

    鈥⑻� Certain food for human consumption, such as:

  2. 听
    1. 听

      鈥撎� ready meals;

    2. 听

      鈥撎� supplies of services and drinks; and

    3. 听

      鈥撎� table wines.

  3. 听

    鈥⑻� Oil, diesel.

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