According to the Energy Services Regulatory Authority (ERSE), “customers with power up to 3.45 kVA can benefit from the reduced rate of VAT [6 percent]”, and “the reduced rate of VAT is only applicable to a part of the total invoice amount, namely the fixed term (power) of the network access tariffs”.

This value also applies to the Audiovisual Contribution.

Furthermore, “customers with contracted power up to 6.9 kVA can benefit from the intermediate VAT rate [13 percent], in the part of consumption that does not exceed 100 kWh [kilowatt-hour]. In the case of a large family (five or more elements), the intermediate VAT rate is applicable for the part of consumption that does not exceed 150 kWh. In both situations, is consider a consumption period of 30 days”, explained ERSE.

For the large families the fee is applicable from 1 March 2021.

According to Lusa News Agency, the normal VAT rate (23 percent), in turn, is applied “to the consumption of electricity that exceeds 100 kWh (or 150 kWh, as of 1 March 2021, in the case of families with five or more elements)" the “remaining value of the contracted power", the supplies to customers with contracted power greater than or equal to 10.35 kVA and the taxes and fees on electricity, namely the Special Consumption Tax (IEC) and the rate DGEG”, indicated ERSE.