{"id":2740,"date":"2023-05-29T10:45:17","date_gmt":"2023-05-29T10:45:17","guid":{"rendered":"https:\/\/www.goldenexecutive.pt\/uncategorized\/zero-vat-comes-into-force-on-the-18th\/"},"modified":"2023-05-29T10:45:23","modified_gmt":"2023-05-29T10:45:23","slug":"zero-vat-comes-into-force-on-the-18th","status":"publish","type":"post","link":"https:\/\/www.goldenexecutive.pt\/en\/taxes\/zero-vat-comes-into-force-on-the-18th\/","title":{"rendered":"Zero-VAT comes into force on the 18th"},"content":{"rendered":"\n<p>The measure expires at the end of October.<\/p>\n\n<p>It was published today the diploma that proceeds with the transitory application of VAT exemption to certain food products.<\/p>\n\n<p>It comes into force on 18 April 2023 and runs until 31 October 2023.<\/p>\n\n<p>Compared to what was initially proposed, the <strong>plant-based drinks and yoghurts<\/strong>and dairy products, produced from nuts, cereals or preparations of cereals, fruit, vegetables or cereal products, and <strong>dietetic products for enteral nutrition and gluten-free products for coeliac patients<\/strong>.<\/p>\n\n<p>Peas have moved from the category pulses to vegetables and legumes.<\/p>\n\n<p>Thus, <strong>between April 18 and October 31<\/strong>, <strong>imports and transfers of the following foodstuffs are exempt from VAT:<\/strong><\/p>\n\n<p><strong>Cereals and derivatives, tubers:<\/strong><\/p>\n\n<p>Bread;<\/p>\n\n<p>Potatoes in their natural state, fresh or chilled;<\/p>\n\n<p>Pasta and similar dry pasta, excluding filled pasta;<\/p>\n\n<p>Rice (husked, milled, polished, glazed, parboiled, broken);<\/p>\n\n<p><strong>Fresh or chilled, dried, dehydrated or frozen vegetables, whether or not pre-cooked:<\/strong><\/p>\n\n<ul class=\"wp-block-list\"><li>Cebola;<\/li><li>Tomate;<\/li><li>Couve-flor;<\/li><li>Alface;<\/li><li>Br\u00f3colos;<\/li><li>Cenoura;<\/li><li>Courgette;<\/li><li>Alho Franc\u00eas;<\/li><li>Ab\u00f3bora;<\/li><li>Grelos;<\/li><li>Couve portuguesa;<\/li><li>Espinafres;<\/li><li>Nabo;<\/li><li>Ervilhas<\/li><\/ul>\n\n<p><strong>Frutas no estado natural<\/strong>:<\/p>\n\n<ul class=\"wp-block-list\"><li>Ma\u00e7\u00e3;<\/li><li>Banana;<\/li><li>Laranja;<\/li><li>Pera;<\/li><li>Mel\u00e3o<\/li><\/ul>\n\n<p><strong>Leguminosas em estado seco (ou seja, est\u00e3o exclu\u00eddas as que se vendem em latas)<\/strong>:<\/p>\n\n<ul class=\"wp-block-list\"><li>Feij\u00e3o vermelho;<\/li><li>Feij\u00e3o frade;<\/li><li>Gr\u00e3o-de-bico<\/li><\/ul>\n\n<p><strong>Latic\u00ednios<\/strong>:<\/p>\n\n<ul class=\"wp-block-list\"><li>Leite de vaca em natureza, esterilizado, pasteurizado, ultrapasteurizado, fermentado ou em p\u00f3;<\/li><li>Iogurtes ou leites fermentados (NOVO);<\/li><li>Queijos<\/li><\/ul>\n\n<p><strong>Carne e miudezas comest\u00edveis, frescas ou congeladas de<\/strong>:<\/p>\n\n<ul class=\"wp-block-list\"><li>Porco;<\/li><li>Frango;<\/li><li>Peru;<\/li><li>Vaca<\/li><\/ul>\n\n<p><strong>Peixe fresco (vivo ou morto), refrigerado, congelado, seco, salgado ou em salmoura, com exclus\u00e3o do peixe fumado ou em conserva<\/strong>:<\/p>\n\n<ul class=\"wp-block-list\"><li>Bacalhau;<\/li><li>Sardinha;<\/li><li>Pescada;<\/li><li>Carapau;<\/li><li>Dourada;<\/li><li>Cavala;<\/li><li>Atum em conserva.<\/li><\/ul>\n\n<p><strong>Ovos de galinha, frescos, secos ou conservados<\/strong>.<\/p>\n\n<p><strong>Gorduras e \u00f3leos<\/strong>:<\/p>\n\n<ul class=\"wp-block-list\"><li>Azeite;<\/li><\/ul>\n\n<p><strong>\u00d3leos vegetais diretamente comest\u00edveis e suas misturas (\u00f3leos alimentares)<\/strong>;<\/p>\n\n<ul class=\"wp-block-list\"><li>Manteiga.<\/li><\/ul>\n\n<p><strong>Bebidas e iogurtes de base vegetal<\/strong>, sem leite e latic\u00ednios, produzidos \u00e0 base de frutos secos, cereais ou preparados \u00e0 base de cereais, frutas, legumes ou produtos hort\u00edcolas.<\/p>\n\n<p><strong>Produtos diet\u00e9ticos destinados \u00e0 nutri\u00e7\u00e3o<\/strong> <strong>ent\u00e9rica<\/strong> e <strong>produtos sem gl\u00faten para doentes cel\u00edacos<\/strong>.<\/p>\n\n<p>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.<\/p>\n\n<p>Please be advised that the products to be commercialised must mention the following VAT exemption code (which must be created in the invoicing software):<\/p>\n\n<p><strong>M26 &#8211; VAT exemption, with the right to deduct in the food basket (invoice mention) &#8211; Law 17\/2023, of 14 April<\/strong><strong><\/strong><\/p>\n\n<p><strong>References<\/strong><\/p>\n\n<p>Law n.\u00ba 17\/2023 &#8211; DR n.\u00ba 74\/2023, S\u00e9rie I de 14.04.2023<\/p>\n\n<p>Parliamentary Decree 41\/XV, of 06.04.2023<\/p>\n\n<p>Proposed Law no. 70\/XV\/1.\u00aa (GOV) &#8211; final text, 04.04.2023<\/p>\n\n<p>Draft Law 70\/XV[Governo], 28.03.2023<\/p>\n\n<p><\/p>\n\n<p><strong>Golden Executive &#8211; Consultores, Lda | <a href=\"https:\/\/www.goldenexecutive.pt\/en\/financial-consulting\/\" data-type=\"page\" data-id=\"2215\" target=\"_blank\" rel=\"noreferrer noopener\">Technical Advisory Department<\/a><\/strong><\/p>\n\n<p class=\"has-small-font-size\">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 &#8211; Consultores, Lda.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":13,"featured_media":2685,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[161],"tags":[163,162],"class_list":{"0":"post-2740","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-taxes","8":"tag-contribution","9":"tag-packaging"},"_links":{"self":[{"href":"https:\/\/www.goldenexecutive.pt\/en\/wp-json\/wp\/v2\/posts\/2740","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.goldenexecutive.pt\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.goldenexecutive.pt\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.goldenexecutive.pt\/en\/wp-json\/wp\/v2\/users\/13"}],"replies":[{"embeddable":true,"href":"https:\/\/www.goldenexecutive.pt\/en\/wp-json\/wp\/v2\/comments?post=2740"}],"version-history":[{"count":3,"href":"https:\/\/www.goldenexecutive.pt\/en\/wp-json\/wp\/v2\/posts\/2740\/revisions"}],"predecessor-version":[{"id":2743,"href":"https:\/\/www.goldenexecutive.pt\/en\/wp-json\/wp\/v2\/posts\/2740\/revisions\/2743"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.goldenexecutive.pt\/en\/wp-json\/wp\/v2\/media\/2685"}],"wp:attachment":[{"href":"https:\/\/www.goldenexecutive.pt\/en\/wp-json\/wp\/v2\/media?parent=2740"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.goldenexecutive.pt\/en\/wp-json\/wp\/v2\/categories?post=2740"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.goldenexecutive.pt\/en\/wp-json\/wp\/v2\/tags?post=2740"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}