Temporary VAT exemption – Essential foods – Portugal


  • On 6 April 2023, the Portuguese National Parliament approved a list of essential foods which import and supply will temporary benefit from VAT exemption (with right of deduction); The measure is temporary as a response to present inflation


  • The VAT exemption applies from 18.04.2023 to 31.10.2023 with a pending proposal to be approved for extension up tp 31.12.2023.
Ícone Newsletter Pessoa


Cereals and similar, tubers:

  • Bread
  • Potatoes in their natural state, fresh or refrigerated
  • Pasta and similar dry pasta, excluding stuffed pasta
  • Rice (husked, milled, polished, glazed, parboiled, broken)
Vegetables and horticultural products, fresh or refrigerated, dried, dehydrated or frozen, whether or not pre-cooked:

  • Onion
  • Tomato
  • Cauliflower
  • Lettuce
  • Broccoli
  • Carrots
  • Courgette
  • Leek
  • Pumpkin
  • Greens from the cabbage [Grelos]
  • Portuguese cabbage
  • Spinach
  • Turnip
  • Peas
Fruits in their natural state:

  • Apple
  • Banana
  • Orange
  • Pear
  • Melon
Legumes in dried state:

  • Red Beans
  • Friar Beans
  • Chickpeas
Dairy products:

  • Natural cow’s milk , sterilised, pasteurised, ultra pasteurised, fermented or powdered
  • Yoghurts or fermented milks
  • Cheeses
Meat and edible meat offal, fresh or frozen, of:

  • Pork
  • Chicken
  • Turkey
  • Beef
Fresh (live or dead), refrigerated  , frozen, dried, salted or in brine, excluding canned or smoked fish:

  • Cod
  • Sardine
  • Hake
  • Horse mackerel [Carapau]
  • Sea bream [Dourada]
  • Mackerel [Cavala]
  • Canned tuna
  • Chicken eggs, fresh, dried or preserved
Fats and Oils:

  • Olive oil
  • Directly edible vegetable oils and mixtures thereof (edible oils)
  • Butter
  • Vegetable-based beverages and yoghurts, not containing milk or milk products, and produced from nuts, cereals or preparations of cereals, fruit, vegetables or cereal products
  • Dietary products for enteral nutrition and gluten-free products for coeliac patients
Ícone Newsletter Calculadora Notes:

Published 11 April, 2023.


At time of publishing, the approved document has not been published in the official Diary of the Portuguese Republic but this is expected in the next days.


BELIM CASTILHO is a Portuguese law firm specialized in tax.


This note is informative and does not replace tax advisory to a specific case.


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