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VAT exemptions with no recovery of VAT incurred on expenditure

VAT exemptions which do not allow recovery of VAT incurred on expenditure are applied in Portugal to the following:

1. Ìý

   •ÌýÌýÌýÌý Public postal services (excluding telecommunications services).

2. Ìý

   •ÌýÌýÌýÌý Hospital and medical care.

3. Ìý

   •ÌýÌýÌýÌý The provision of medical care in the exercise of the medical and paramedical professions.

4. Ìý

   •ÌýÌýÌýÌý The supply of human organs, blood and milk.

5. Ìý

   •ÌýÌýÌýÌý The supply of services by dental technicians in their professional capacity and the supply of dental prostheses by dentists and dental technicians.

6. Ìý

   •ÌýÌýÌýÌý Welfare and social security services.

7. Ìý

   •ÌýÌýÌýÌý The supply of services and of goods closely linked to the protection of children and young persons.

8. Ìý

   •ÌýÌýÌýÌý The provision of children's or young people's education, school or university education, vocational training or retraining taught by public entities or entities recognised by relevant ministries, including the supply of services and of goods closely related thereto.