## [Portugal: Temporary VAT exemption to certain food products](/en_GB/new/portugal-temporary-vat-exemption-certain-food-products) # Portugal: Temporary VAT exemption to certain food products Portugal - 04 / 18 / 2023 Portugal Tax Alert - - [](https://www.linkedin.com/sharing/share-offsite/?url=https://www.garrigues.com/en_GB/new/portugal-temporary-vat-exemption-certain-food-products) - []() - []() Previous Next **[Law no. 17/2023, of April 14](https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/diplomas_legislativos/Documents/Lei_17_2023.pdf), recently approved determines the exceptional and temporary application of VAT exemption to certain food products, from 18 April to 31 October 2023, to mitigate the inflation effect.** Operations related to imports, intra-community acquisitions of goods and domestic supplies of the food products covered by this VAT exemption (zero-rated) allow input VAT deduction. In the meantime, the Portuguese Tax Authority issued some clarifications on the application of the this measure through [Official-Letter no. 30257/2023, of April 14](https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Oficio_Circulado_30257_2023.pdf). Find below a list of food products to which the mentioned VAT exemption applies. - **Cereals and derivatives, tubers:** - Bread; - Potatoes in their natural state, fresh or chilled; - Pasta and similar dry pastes, excluding stuffed pasta; - Rice (in skins, bleached, polished, glazed, stewed, converted into cracks). - **Vegetables and vegetables, fresh or chilled, dried, dehydrated or frozen, even if previously cooked:** - Onion; - Tomato; - Cauliflower; - Lettuce; - Broccoli; - Carrot; - Courgette; - French garlic; - Pumpkin; - Turnip greens; - Portuguese cabbage; - Spinach; - Turnip; - Peas. - **Fruits in their natural state:** - Apple; - Banana; - Orange; - Pear; - Melon. - **Legumes in dry state:** - Red bean; - Black-eyed beans; - Chickpea. - **Dairy products:** - Natural cow's milk, sterilized, pasteurized, ultra-pasteurized, fermented or powdered; - Yogurt or fermented milk; - Cheeses. - **Meat and edible offal, fresh or frozen from:** - Pork; - Chicken; - Turkey; - Cow. - **Fresh fish (live or dead), chilled, frozen, dried, salted or in brine, excluding smoked or preserved fish:** - Cod; - Sardine; - Hake; - Horse mackerel; - Sea bream; - Mackerel. - **Canned tuna.** - **Chicken eggs, fresh, dried or preserved.** - **Fats and oils:** - Oil; - Directly edible vegetable oils and their mixtures (food oils); - Butter. - **Plant-based drinks and yoghurts, without milk or dairy products, based on dried fruits, cereals or preparations based on cereals, fruits, vegetables or horticultural products.** - **Dietetic products intended for enteral nutrition and gluten-free products for celiac patients.** [Tax](/en_GB/tags/tax), [Portugal](/en_GB/tags/portugal) ### Contacts ![](/sites/default/files/styles/medium/public/team/photo/Pedro_Miguel_Braz_20230521.jpg?itok=5GNK3jW0) [Pedro Miguel Braz](/en_GB/team/pedro-miguel-braz) ![](/themes/custom/garriguestheme/img/iconos/email-contacto.svg)[Contact]() - +351 213 821 200 [Lisbon](https://www.garrigues.com/en_GB/office/lisbon) ![](/sites/default/files/styles/medium/public/team/photo/10004898.jpg?itok=wQal2Q7I) [Fernando Castro](/en_GB/team/fernando-castro-silva) ![](/themes/custom/garriguestheme/img/iconos/email-contacto.svg)[Contact]() - +351 213 821 200 [Lisbon](https://www.garrigues.com/en_GB/office/lisbon) ![](/sites/default/files/styles/medium/public/team/photo/Isabel_Vieira_dos_Reis_pt-pt_20260521.jpg?itok=iQXgYQXp) [Isabel Vieira dos Reis](/en_GB/team/isabel-vieira-dos-reis) ![](/themes/custom/garriguestheme/img/iconos/email-contacto.svg)[Contact]() - +351 213 821 200 [Lisbon](https://www.garrigues.com/en_GB/office/lisbon) [Find more professionals](../team) ### Related services - [Tax ](/en_GB/services/tax) ### Related offices - - [Lisbon](/en_GB/office/lisbon) - [Oporto](/en_GB/office/oporto) ## Find a publication - [Administrative and Constitutional Law](/en_GB/markdownify/node/11329?f%5B0%5D=service%3A1422) - [Agribusiness and Food](/en_GB/markdownify/node/11329?f%5B0%5D=service%3A1417) - [Automotive](/en_GB/markdownify/node/11329?f%5B0%5D=service%3A1419) - [Banking and Finance](/en_GB/markdownify/node/11329?f%5B0%5D=service%3A1443) - [Corporate and M&A](/en_GB/markdownify/node/11329?f%5B0%5D=service%3A1441) - [Corporate Governance and Sustainable Development](/en_GB/markdownify/node/11329?f%5B0%5D=service%3A12823) - [Criminal Law and Internal Investigations](/en_GB/markdownify/node/11329?f%5B0%5D=service%3A1434) - [Data Economy, Privacy and Cybersecurity](/en_GB/markdownify/node/11329?f%5B0%5D=service%3A10913) - [Dispute Resolution: Litigation and Arbitration](/en_GB/markdownify/node/11329?f%5B0%5D=service%3A1412) - [Energy](/en_GB/markdownify/node/11329?f%5B0%5D=service%3A10916) - [EU and Antitrust Law](/en_GB/markdownify/node/11329?f%5B0%5D=service%3A1416) - [Family Business](/en_GB/markdownify/node/11329?f%5B0%5D=service%3A1413) - [Fashion Law](/en_GB/markdownify/node/11329?f%5B0%5D=service%3A1435) - [Financial Regulation](/en_GB/markdownify/node/11329?f%5B0%5D=service%3A10915) - [G-advisory](/en_GB/markdownify/node/11329?f%5B0%5D=service%3A12821) - [Human Capital Services](/en_GB/markdownify/node/11329?f%5B0%5D=service%3A1431) - [Infrastructure](/en_GB/markdownify/node/11329?f%5B0%5D=service%3A10914) - [Insurance](/en_GB/markdownify/node/11329?f%5B0%5D=service%3A1438) - [Intellectual Property](/en_GB/markdownify/node/11329?f%5B0%5D=service%3A1421) - [Labor and Employment](/en_GB/markdownify/node/11329?f%5B0%5D=service%3A1424) - [Life Sciences and Healthcare](/en_GB/markdownify/node/11329?f%5B0%5D=service%3A1429) - [Media and Entertainment](/en_GB/markdownify/node/11329?f%5B0%5D=service%3A1433) - [Planning, Zoning and Environment](/en_GB/markdownify/node/11329?f%5B0%5D=service%3A1444) - [Private Equity](/en_GB/markdownify/node/11329?f%5B0%5D=service%3A1439) - [Real Estate](/en_GB/markdownify/node/11329?f%5B0%5D=service%3A10927) - [Restructuring and Insolvency](/en_GB/markdownify/node/11329?f%5B0%5D=service%3A1420) - [Securities Markets](/en_GB/markdownify/node/11329?f%5B0%5D=service%3A1442) - [Sports](/en_GB/markdownify/node/11329?f%5B0%5D=service%3A1430) - [Startups & Open innovation](/en_GB/markdownify/node/11329?f%5B0%5D=service%3A1426) - [Sustainability](/en_GB/markdownify/node/11329?f%5B0%5D=service%3A10921) - [Tax](/en_GB/markdownify/node/11329?f%5B0%5D=service%3A1425) - [Technology, Communications and Digital](/en_GB/markdownify/node/11329?f%5B0%5D=service%3A1436) - [Tourism and Hotels](/en_GB/markdownify/node/11329?f%5B0%5D=service%3A1432) - [Transport, Logistics and Shipping](/en_GB/markdownify/node/11329?f%5B0%5D=service%3A1428) Facet Services detail - [Publications](/en_GB/markdownify/node/11329?f%5B0%5D=publication_type%3A794) - [Newsletters](/en_GB/markdownify/node/11329?f%5B0%5D=publication_type%3A107) - [Garrigues collection](/en_GB/markdownify/node/11329?f%5B0%5D=publication_type%3A101) - [Laws: amendments at a glance](/en_GB/markdownify/node/11329?f%5B0%5D=publication_type%3A104) - [News](/en_GB/markdownify/node/11329?f%5B0%5D=publication_type%3A105) Facet Publication type detail Min Max ## News search engine