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Decree Law No. 54/2020


Publication: Republic Diary No. 155/2020, Series I of 2020-08-11
  • Issuer: Presidency of the Council of Ministers
  • Diploma Type: Decree Law
  • Number: 54/2020
  • Pages: 15 - 19

Summary in plain english

What is it?

This decree-law intends:

1) To approve the benefit given to the organizers of congresses, fairs, exhibitions, seminars, conferences, and similar events;

2) To approve the procedure for refunding the amount of VAT (value added tax) collected on non-profit initiatives undertaken to raise funds to support the victims of the fires which occurred in the Pedrógão Grande area in 2017;

3) To amend the regime governing the benefit granted to the Armed Forces, the security forces and services, the fire-fighters, the Santa Casa da Misericórdia de Lisboa, private social solidarity institutions, non-profit-making entities of the national science and technology system and the Institute for Nature Conservation and Forests (ICNF) by refunding all or part of the amount equivalent to the VAT borne on certain purchases of goods and services.

Given the public health emergency of international scope, declared by the World Health Organization on 30 January 2020, as well as the classification, on 11 March 2020, of the COVID-19 disease as a pandemic, the Government has been approving a set of extraordinary and urgent measures, in several matters.

What is going to change?
1) Entities engaged in the organisation of fairs, congresses and other similar events are entitled to a refund of the amount equivalent to the VAT borne and not deductible (i.e. not included in the periodic VAT return) with the expenses relating to the organisation of those events.

Expenses may be considered, for example, those for transport, accommodation, or meals.

2) Entities benefiting from the funds raised with solidarity initiatives to support the victims of the fires that occurred in 2017 in the Pedrógão Grande area shall be entitled to a refund of the amounts corresponding to the VAT on the operations carried out to raise the funds.

3) The Tax and Customs Authority provides the Institute of Social Security with the necessary information to assess the eligibility of refund claims submitted on the Portal das Finanças by private charitable institutions.

What advantages does it bring?

This decree-law aims to mitigate the effects of the pandemic and accelerate economic activity.

The organization of events promotes brands, services and companies that boost the economy and encourage job creation.

This decree-law also supports the victims of the fires in Pedrogão Grande as well as private social solidarity institutions, among other entities.

When does it enter into force?

This decree-law enters into force on 12 August 2020.

Original Version

LEGAL TRANSLATOR

  • Legal translator is the translation of texts within the field of law

CONSOLIDATED LEGISLATION

Legislative consolidation integrates the various amendments and rectifications made into an original legal diploma in order to make its consultation more accessible to the citizen.