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Regulatory Decree No. 2-A/2021

Publication: Republic Diary No. 104/2021, Series I of 2021-05-28
  • Issuer: Presidency of the Council of Ministers
  • Diploma Type: Regulatory Decree
  • Number: 2-A/2021
  • Pages: 26-(4) a 26-(9)

Summary in plain english

What is it?

This regulatory decree defines the scope and specific operating conditions of the programme to support and stimulate consumption in the accommodation, culture and catering sectors called the "IVAucher" (VAT Vaucher) programme.

What is going to change?

The "IVAucher" programme is created with the aim of stimulating and boosting private consumption in three sectors strongly affected by the Covid-19 pandemic: accommodation, culture and catering.

This programme consists of a mechanism that allows final consumers to accumulate the value corresponding to the total Value Added Tax (VAT) incurred on consumption in the accommodation, culture and catering sectors, during a quarter, and use this value during another quarter, on consumption in any of these same sectors.

It is divided into two phases: the "accumulation" of the balance between 1 June and 31 August and the "use" of the balance between 1 October and 31 December.

The calculation of the accumulated amount is made through the amounts on the invoices communicated to the Tax and Customs Authority with the tax identification number of the purchaser, and does not depend on membership.

Only the use of the value corresponding to VAT depends on the consumer's adherence to the programme, which is free and independent of the regularity of their tax situation, and all VAT taxpayers with one of the main Portuguese Classifications of Economic Activities identified may be covered by the programme.

What advantages does it bring?

This regulatory decree establishes support for the recovery of the Portuguese economy in the face of the effects of the Covid-19 pandemic, promoting business activity, maintaining employment and protecting household income.

When does it enter into force?

This regulatory decree enters into force on 29 May, with the IVAucher programme starting on 1 June 2021.

Original Version


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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.