25 April 2023

Portugal – application of the 0% VAT rate to certain basic necessities

Portugal now applies a 0% VAT rate to 44 so-called basic necessities. These are food products, fruits (pears, apples, bananas, etc.), vegetables (onions, tomatoes, broccoli, etc.), fish (cod, sardines, hake, etc.), meats(beef, chicken, turkey, etc.) and other products(eggs, butter, etc.)

The measure takes effect in April 2023 and expires on October 31, 2023.

25 April 2023

OTHER VAT BRIEFS VAT rates

Estonia: New increase in standard VAT rate

From July1st, 2025, the standard rate of VAT in Estonia will rise from 22% to 25%.

Country Briefs

Estonia

VAT rates

25 July 2024

Spain – changes concerning olive oil

From July1, 2024, olive oil will be added to the list of essential products taxed at a 0-rate during periods of inflation (4% under normal conditions).

Country Briefs

Spain

VAT rates

4 July 2024

Switzerland – standard vat rate may be raised to 8.5

From July1, 2024, olive oil will be added to the list of essential products taxed at a 0-rate during periods of inflation (4% under normal conditions).

Country Briefs

Switzerland

VAT rates

1 July 2024

Germany – Obligation to receive electronic invoices from January 1, 2025

The Wachstumschancengesetz was passed by both German parliamentary chambers on March 22, 2024. The obligation to issue BtoB electronic invoices will be introduced in two waves: From January 1, 2027...

Country Briefs

Germany

E-invoicing

27 June 2024

Other VAT infoPortugal