Portugal has published Law No. 13/2020 of 7 May 2020 in the Official Gazette, which provides VAT exemptions and reduced rates on certain supplies in response to the COVID-19 pandemic. This includes a VAT exemption for intra-Community supplies of goods necessary to combat the effects of the COVID-19 outbreak by the State and other public bodies or by non-profit organizations, and a reduced VAT rate of 6% on supplies of protective masks and skin disinfectant gels (sanitizer).
The exemption a…