Portugal Portugal Extends the Subjective Scope of the VAT Exemption Scheme for Small Businesses 05 January 202152 views1 min read Source Portal das Financas – Unofficial translation in English IBFD SME (small and medium-sized enterprises) VAT reduced rate on face masks and hand sanitizer sold to general public extended till the end of 2021 BREXIT – Guidance of Portuguese Tax Office on Supply of services, MOSS, Provisions on supply of goods (incl. Northern Ireland), Refunds, ….