- Portugal’s state budget law for 2024 implemented changes to VAT rates for food and beverage services
- Circular Letter No. 25019 was published to clarify the application of the intermediate VAT rate
- Food and beverage services without alcoholic beverages or soft drinks are subject to the intermediate VAT rate
- If alcoholic beverages or soft drinks are included, the standard VAT rate applies to those items
- If services/goods are not specified in detail on the invoice, the standard VAT rate applies
- Commercial invoices must separate items subject to different tax rates and include specific details for each item
Source: taxathand.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
