Portugal
Revisions to Portuguese tax code
The turn of 2023 is a busy one for Portugal in fiscal-related matters, as it also has made significant revisions to its tax code.
As a summary, these changes include:
- An increase in the VAT exemption limit, from 12,500 Euros to 13,500 Euros in 2023
- An extension in the deadline for submitting tax returns, which includes an extension to 20 September for the filing of the second quarter VAT returns
- A reduction in the VAT rate for vegetable-based drinks and butter, to 6%
- A reduction on the VAT rate on biomass equipment, with specific equipment now taxed at 6%.