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. 听

   鈥⑻� Public postal services (excluding telecommunications services).

2. 听

   鈥⑻� Hospital and medical care.

3. 听

   鈥⑻� The provision of medical care in the exercise of the medical and paramedical professions.

4. 听

   鈥⑻� The supply of human organs, blood and milk.

5. 听

   鈥⑻� The supply of services by dental technicians in their professional capacity and the supply of dental prostheses by dentists and dental technicians.

6. 听

   鈥⑻� Welfare and social security services.

7. 听

   鈥⑻� The supply of services and of goods closely linked to the protection of children and young persons.

8. 听

   鈥⑻� 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