Portugal's State Secretary for Tax Affairs has issued Order No. 450/2020-XXII on the extension of the VAT exemption on the acquisition of goods necessary to combat COVID-19. Initially provided by Law No. 13/2020 to 31 July 2020 and subsequently extended to 31 October 2020, Order No. 450/2020-XXII provides that the exemption now applies until 30 April 2021 and that any invoices issued with VAT paid for such supplies may be corrected.
Note, the legal extension of the VAT exemption is provided…