Broadening of goods subject to reduced rate
In Portugal, the following goods and services will now be subject to the reduced rate of 6%:
- Canned fish and molluscs when the content of fish is at least 50%
- Vegetal butter, drinks, and yogurts
- The sale or repair service of bicycles. The sale of spare parts of bicycles, however, will be subject to the standard VAT rate (23%)
- Access to direct broadcasting of concerts, theatres, amusement parks, museums, cinemas and similar events
- Sale and installation of specific heaters and boilers that work with biomass
- Pellets and briquets made from biomass.