Governs Value Added Tax (VAT), a consumption tax applying to supplies of goods, services and imports covered by the Code. It sets out taxable transactions, exemptions, rates, input tax deductions and taxpayers’ obligations.
Law No. 32/2007 of 31 December, amended by Laws No. 3/2012 of 23 January, 13/2016 of 30 December, 16/2020 of 23 December, 22/2022 of 28 December and 10/2025 of 29 December