Beneficiaries of the VAT Exemption on the Acquisition of Goods in the Fight Against COVID-19
EA BriefFiscalTax
12 July, 2021Dispatch no. 6406/2021 was published, which extended the temporal scope of application of article 2 of Law no. 13/2020, of 7 May, in its current wording, until 31 December 2021.
It is therefore important to extend the validity of Dispatch No. 5638-A/2020, of 18 May, in accordance with the new deadlines for the validity of the VAT exemption.
It is also defined that private or social sector health establishments and units are those included in the SNS national plan to combat COVID-19, with contracts signed with the Ministry of Health, and that are on the list published on the website of the Administração Central do Sistema de Saúde, I. P., including all entities that are part of the Rede Nacional de Cuidados Continuados Integrados (National Network for Integrated Continued Care).
Furthermore, entities that are licensed to provide social services or have a cooperation agreement for the development of social services, are on the list published on the website of the Instituto da Segurança Social, I. P., Instituto da Segurança Social dos Açores, I. P. R. A., and the Social Security Institute of Madeira; the humanitarian firefighter associations; and other entities included in the lists published on the website of the Central Administration of the Health System, or on the website of the Institute of Social Security, I. P., depending on whether they belong to the health sector or other areas of activity, respectively.
This dispatch shall enter into force on 1 July 2021 and shall take effect between 30 January 2020 and 31 December 2021.
