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An NGO has requested clarification regarding VAT liability and the relevant IAE headings for its various social, educational, and cultural activities. The DGT has determined that these activities are subject to VAT and IAE, while analysing the specific exemptions applicable to each type of service.
Question raised: VAT declarations and IAE headings.
The NGO's activities are subject to VAT as they involve the organization of means of production. The VAT exemption applies to social assistance (Art. 20.one.8º), to education (Art. 20.one.9º), and to cultural services (Art. 20.one.14º) provided that the requirements of being an authorized entity and having a non-recreational nature are met. Regarding the IAE, the entity must register under the corresponding headings, unless it is exempt under the special tax regime of Law 49/2002.
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