Portugal has published Decree-Law No. 74/2020 in the Official Gazette, which amends the scope of the reduced intermediate rate of VAT to include certain supplies of electricity up to a certain consumption amount. This includes that the intermediate rate applies to supplies of electricity for consumption up to 6.90 kVA, on the part that does not exceed:
- 100 kWh for a period of 30 days; and
- 150 kWh for a period of 30 days, when purchased for consumption by large households made up of five or …