VAT on Pool lift for people with disabilities in Portugal: 6%, 13% or 23%?
6% applies to the sale of pool lifts for people with disabilities, under verba 2.9 for aids on the official list. The lift must have no cover and not work inside a shaft.
- Rate
- 6% on the sale
- Legal basis
- Verba 2.9, Lista I, Código do IVA (CIVA)
- List
- Item 39 of the official list of aids referred to in verba 2.9
- Design test
- No cover, no working inside a shaft, suitable for people with limited mobility
- Scope of the ruling
- The sale of the lifts (transmissão)
- Official text (Lista I of the Código do IVA)
- info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigo...
- Sources
- info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigo...
info.portaldasfinancas.gov.pt/pt/informacao_fiscal/inform... - Checked
- 2026-11-05
What decides the rate
- The ruling concerned the sale; fitting costs were not discussed.
- A different aid needs to appear on the official list to get 6%.
Important
- This page is a general summary of public sources and not tax advice.
- Rates shown are for mainland Portugal. The rate depends on the facts of each job, so ask a certified accountant (contabilista certificado) or the Tax Authority (AT) before you invoice or pay.
More: VAT guide
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