The measure expires at the end of October.

It was published today the diploma that proceeds with the transitory application of VAT exemption to certain food products.

It comes into force on 18 April 2023 and runs until 31 October 2023.

Compared to what was initially proposed, the plant-based drinks and yoghurtsand dairy products, produced from nuts, cereals or preparations of cereals, fruit, vegetables or cereal products, and dietetic products for enteral nutrition and gluten-free products for coeliac patients.

Peas have moved from the category pulses to vegetables and legumes.

Thus, between April 18 and October 31, imports and transfers of the following foodstuffs are exempt from VAT:

Cereals and derivatives, tubers:

Bread;

Potatoes in their natural state, fresh or chilled;

Pasta and similar dry pasta, excluding filled pasta;

Rice (husked, milled, polished, glazed, parboiled, broken);

Fresh or chilled, dried, dehydrated or frozen vegetables, whether or not pre-cooked:

• Cebola;
• Tomate;
• Couve-flor;
• Alface;
• Brócolos;
• Cenoura;
• Courgette;
• Alho Francês;
• Abóbora;
• Grelos;
• Couve portuguesa;
• Espinafres;
• Nabo;
• Ervilhas

Frutas no estado natural:

• Maçã;
• Banana;
• Laranja;
• Pera;
• Melão

Leguminosas em estado seco (ou seja, estão excluídas as que se vendem em latas):

• Feijão vermelho;
• Feijão frade;
• Grão-de-bico

Laticínios:

• Leite de vaca em natureza, esterilizado, pasteurizado, ultrapasteurizado, fermentado ou em pó;
• Iogurtes ou leites fermentados (NOVO);
• Queijos

Carne e miudezas comestíveis, frescas ou congeladas de:

• Porco;
• Frango;
• Peru;
• Vaca

Peixe fresco (vivo ou morto), refrigerado, congelado, seco, salgado ou em salmoura, com exclusão do peixe fumado ou em conserva:

• Bacalhau;
• Sardinha;
• Pescada;
• Carapau;
• Dourada;
• Cavala;
• Atum em conserva.

Ovos de galinha, frescos, secos ou conservados.

Gorduras e óleos:

• Azeite;

Óleos vegetais diretamente comestíveis e suas misturas (óleos alimentares);

• Manteiga.

Bebidas e iogurtes de base vegetal, sem leite e laticínios, produzidos à base de frutos secos, cereais ou preparados à base de cereais, frutas, legumes ou produtos hortícolas.

Produtos dietéticos destinados à nutrição entérica e produtos sem glúten para doentes celíacos.

The transactions referred to above shall give rise to the right to deduct the tax levied on goods or services acquired, imported or used by the taxable person for their implementation.

Please be advised that the products to be commercialised must mention the following VAT exemption code (which must be created in the invoicing software):

M26 – VAT exemption, with the right to deduct in the food basket (invoice mention) – Law 17/2023, of 14 April

References

Law n.º 17/2023 – DR n.º 74/2023, Série I de 14.04.2023

Parliamentary Decree 41/XV, of 06.04.2023

Proposed Law no. 70/XV/1.ª (GOV) – final text, 04.04.2023

Draft Law 70/XV[Governo], 28.03.2023

Golden Executive – Consultores, Lda | Technical Advisory Department

This text is merely informative and does not exempt the reading and interpretation of the supporting legislation in force, as well as for taking any decision or action that may affect your assets or business you should consult Golden Executive – Consultores, Lda.

Modified contribution on single-use packaging

Entry into force for aluminium packaging postponed

The Government has decided to postpone the application of the contribution on single-use packaging to packaging made of plastic or aluminium, or multi-material with plastic or aluminium, to be purchased in ready-to-eat meals.

These packages were to pay the said contribution from 1 January 2023, but it was decided to postpone the application of this contribution until 1 September 2023.

On the other hand, the Executive decided that beverage packaging is not subject to this contribution. This measure came into force on 31 December 2022.

According to the Executive, experience with its application has shown that beverage packaging should be excluded from the application of this contribution. Although they may constitute single-use packaging, its application is inappropriate for the purchase of a drink in isolation. On the other hand, the potential distortion of competition between drinks supplied in shops and those supplied via vending systems is thus addressed.

Government also announces that it will review the legal regime of the contribution on single-use packaging to be purchased in ready-to-eat meals.

We recall that the State Budget for 2021 (OE 2021) created a contribution on single-use packaging made of plastic, aluminium or multi-material with plastic or aluminium, purchased in ready-to-eat and take-away meals or with home delivery, establishing the rules and general principles for the application of this contribution.

The ordinance that regulated this contribution determined that the contribution would apply from 1 July 2022, for plastic or multi-material packaging with plastic, and from 1 January 2023, for aluminium or multi-material packaging with aluminium.

References

Executive Order no. 312-C/2022, DR no. 251/2022, 1st Suppl., Series I of 30.12.2023

Executive Order no. 331-E/2021– DR no. 253/2021, 3rd Suppl, Series I of 31.12.2021

Circular letter No. 35181/2022 of 21.12.2022

Circulated letter no. 35.174, of 10.08.2022

Law No. 75-B/2020 – DR No. 253/2020, 1st Supl, Series I of 31.12.2020

Source: All rights reserved to © LexPoint, Lda

Golden Executive – Consultores, Lda | Technical Advisory Department

This text is merely informative and does not exempt the reading and interpretation of the supporting legislation in force, as well as for taking any decision or action that may affect your assets or business you should consult Golden Executive – Consultores, Lda.
NEW MEASURES TO EASE SEVERAL REPORTING OBLIGATIONS.