In the current context of a public health emergency caused by the Coronavirus disease pandemic (COVID -19), the Government has taken a series of measures with the aim of mitigating the effects of the outbreak on Portuguese society and economy.
With the approval by the Assembly of the Republic of the proposed law presented by the Government, Law No. 13/2020, of May 7, started to enshrine, among other measures, a complete exemption or zero VAT rate for transfers and acquisitions intra-Community assets needed to combat the effects of the COVID -19 outbreak.
In the specific field of the application of the VAT exemption for intra-Community transfers and acquisitions of goods necessary to combat the effects of the outbreak of COVID -19, the law states that to benefit from this tax regime both private and social health establishments and units, inserted in the national plan of the SNS to combat COVID -19, with contracts signed with the Ministry of Health, such as entities with charitable or philanthropic purposes, previously approved for this purpose, must appear on the list to be approved by order of the responsible members of the Government finance, labor, solidarity and social security and health.
Under the provisions of subparagraphs iii) and iv) of paragraph d) of paragraph 1 of article 2 of Law no. 13/2020, of 7 May, the following is determined:
1 – For the purposes of subparagraph iii) of paragraph d) of paragraph 1 of article 2, they are establishments and health units in the private or social sector, inserted in the national plan of the SNS to combat COVID -19, with contracts signed with the Ministry of Health, those included in the list published on the website of the Central Administration of the Health System, IP, and monthly communicated by this entity to the Tax and Customs Authority for the purpose of controlling the application of the VAT exemption.
2 – For the purposes of subparagraph iv) of subparagraph d) of paragraph 1 of article 2, entities with charitable or philanthropic purposes are those that hold licenses for social responses, as provided for in Decree-Law No. 64/2007 , of March 14, as amended by Decree-Law No. 33/2014, of March 4, which defines the legal regime for the installation, operation and inspection of social support establishments managed by private entities, or have a cooperation agreement for the development of social responses, as provided for in Ordinance No. 196 -A / 2015, of July 1, republished through Ordinance No. 218 -D / 2019, of July 15, and which appear on a list published on the website of the Internet of the Social Security Institute, IP, and monthly communicated by this entity to the Tax and Customs Authority for the purpose of controlling the application of the VAT exemption.
3 – The present order enters into force on the day following its publication, taking effect between January 30 and July 31, 2020.