Publications

• The contribution on the banking sector and the solidarity surcharge on the banking sector;

• The extraordinary contribution on the pharmaceutical industry;

• The extraordinary contribution on the suppliers of medical devices industry of the National Health Service;

• The extraordinary contribution on the energy sector, with the necessary adaptations;

• The surcharge for the single circulation tax, applicable on diesel vehicles falling under categories A and B;

• The suspension of the automatic update of the procedural unit of account, maintaining in force the value of the costs in force in 2021;

• The application to imports, transfers and intra-community acquisitions of (i) respiratory protection masks and (ii) skin disinfectant gel of the reduced VAT rate of 6%, 4% or 5% depending on where they are deemed located (mainland Portugal, the Azores and Madeira, respectively).

We also inform that the VAT exemption applicable to domestic supplies (including when free of charge, when subject to VAT) and intra-Community acquisitions of respiratory protection masks and other goods, respectively, to or by the State and other public entities, entities belonging to the National Health Service and others, which are used to treat people affected by Covid-19, established in article 2 of Law no. 13/2020, of 7 May, was extended until June 30, 2022 by Decree-Law 119-A/2021, of 22 December.