The Portuguese tax authority has issued Circular Letter 25018/2024 of 10 January 2024, providing an overview of the VAT changes introduced by the Budget Law for 2024 (Law No. 82/2023), which was published in the Official Gazette on 29 December 2023. As previously reported, changes have been made in the VAT treatment of certain supplies, including lessons with regard to school or higher education subjects provided at tutoring centers. Although it was previously indicated that the supply of su…