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VAT


Decree No. 78/2017

Approves the Regulation on the Reimbursement of Value Added Tax and repeals Decree No. 77/98 of 29 December.

Law No. 13/2016

Amends and republishes Law No. 32/2007, which approves the Code of Value Added Tax Articles 1, 3, 6, 7, 9, 11, 12, 13, 14, 15, 19, 21, 23, 25, 27, 30, 31, 32 and 40 of the Value Added Tax Code. Article 14 (2) (c) of the VAT Code introduced by Law 3/2012 of 23 January has been repealed.

Law No. 3/2012

Amends Articles 9, 12, 14, 15, 18, 19, 21 and 25 of the Value Added Tax Code, approved by Law No. 32/2007, of 31 December.