VAT Code · Annexes

Annex G List of agricultural services

Anexo G · Lista das prestações de serviços agrícolas

Código do Imposto sobre o Valor Acrescentado · republished by Decree-Law No. 102/2008 · consolidated text checked 26 October 2026

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Supplies of services that normally contribute to agricultural production, in particular the following:

As prestações de serviços que contribuem normalmente para a realização da produção agrícola, designadamente as seguintes:

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a) Sowing, planting, harvesting, threshing, baling, reaping and collecting operations;

a) As operações de sementeira, plantio, colheita, debulha, enfardação, ceifa e recolha;

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b) Packing and preparation operations, such as drying, cleaning, grinding, disinfecting and ensilage of agricultural products;

b) As operações de embalagem e de acondicionamento, tais como a secagem, limpeza, trituração, desinfeção e ensilagem de produtos agrícolas;

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c) Storage of agricultural products;

c) O armazenamento de produtos agrícolas;

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d) Stock minding, breeding and fattening of animals;

d) A guarda, criação e engorda de animais;

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e) Hiring out, for agricultural purposes, of equipment normally used on agricultural and forestry holdings;

e) A locação, para fins agrícolas, dos meios normalmente utilizados nas explorações agrícolas e silvícolas;

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f) Technical assistance;

f) A assistência técnica;

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g) Destruction of harmful plants and animals, and treatment of plants and land by spraying;

g) A destruição de plantas e animais nocivos e o tratamento de plantas e de terrenos por pulverização;

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h) Operation of irrigation and drainage installations;

h) A exploração de instalações de irrigação e de drenagem;

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i) Tree pruning, timber cutting and other forestry operations.

i) A poda de árvores, corte de madeira e outras operações silvícolas.

What we checked in this article

Points (a) to (i) match the Portuguese; unlike item 4.2 of List I, point (a) does not include transport and there is no point on processing olives into olive oil.

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Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.

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