Portugal published Law no. 33/2021 in the Official Gazette on 28 May 2021, which entered into force the following day and extends the VAT exemption for intra-community transfers and acquisitions of goods needed to combat the effects of the COVID-19 pandemic. Previously extended to 30 April 2021, Law no. 33/2021 provides that the exemption applies for the period 30 January 2020 to 31 December 2021.