Order No. 122/2020-XXII, of March 24, of the Secretary of State for Tax Affairs, came to establish that, while the public health emergency period in Portugal lasts and the classification of COVID-19 as a pandemic by the World Organization Health, that the VAT exemption provided for in article 15, paragraph 10, a) of the VAT Code is applicable to the transmission of goods free of charge to the State, to private social solidarity institutions and to non-governmental non-profit organizations, for later making available to people who are receiving health care in the current pandemic context, who are considered victims of catastrophe.

 The VAT incurred in the acquisition of such goods is deductible (article 20, paragraph 1, point b) IV of the VAT Code).