VAT zero-rate declaration

Your confirmation enables 0% VAT and keeps the invoice compliant. Without it, the standard rate applies.

In Portugal the 0% VAT rate on animal feed may only be applied in the situations the law defines. It is meant for registered agricultural producers whose animals are part of legally recognised production. Declare it once below, and we apply it to every eligible order.

0% VAT appliesRegistered agricultural producers, for hay and straw fed to animals kept for food production, such as breeding, milk or meat.

23% VAT appliesEveryone else, including horses kept for sport, competition or leisure, and all feed, supplements, shavings and care products.

Declare 0% VATOne minute. Fields marked * are required.

This declaration covers hay, forage and straw for animals kept for food production, such as cattle, sheep, goats, pigs and poultry. Horses kept for sport, competition or leisure fall outside the exemption. By signing you confirm your animals fall within it.

Legal status of applicant *

Business Private individual

First name *

Last name *

Business name *

NIF / VAT number *

Email *

Phone *

Registered address *

Postal code *

City *

Country *

The exemption applies to deliveries within Portugal. Delivering elsewhere? Contact us first, a different VAT rule applies.

I declare that all products purchased (past and future) are intended for feeding animals destined for consumption and qualify for 0% VAT under the applicable law. I also declare that if the above-mentioned conditions change, I will inform the product provider. I declare that I am legally responsible for this declaration. I am officially registered for agricultural production, the details above are accurate, and Prime Hay may verify this declaration and re-invoice the VAT if the exemption does not apply. My details are stored for that purpose.

Your name above counts as your signature. The date and time are recorded automatically.

By submitting this form you confirm the accuracy of your VAT declaration and agree that it is stored for compliance purposes. See our Privacy Policy and Terms & Conditions.

Who qualifies

All three must be true at the same time:

You are officially registered for agricultural production, in your own name or your company’s.
The animals are part of legally recognised production activities, such as breeding, milk or meat production.
The hay or feed you buy is directly linked to those production activities.

Horses kept for sport, competition or leisure do not qualify, whatever their number. If you are not sure your registration covers this, check with your accountant before you sign: the declaration is yours, and so is the responsibility for it.

Which products it covers

Covered: all hay, French meadow hay, Longchamp®, Portuguese meadow hay and ryegrass mix, alfalfa/lucerne, in small, round and big bales, plus wheat straw in all formats.
Not covered: horse feed, supplements and care products, shavings and everything else. These always carry 23% VAT.

On a mixed order only the eligible lines change; the rest keeps its normal VAT and both are shown separately on the invoice. The €150 order minimum is measured on the amount you actually pay, so with the exemption applied that is the net amount.

The rule we apply

The exemption is the one set out in article 4 of Law no. 10-A/2022 of 28 April: a temporary 0% rate (an exemption with the right to deduct) on products for feeding livestock, poultry and other animals, when normally used in agricultural production. It has been extended and is in force until 31 December 2026.

The tax authority’s guidance on that law (Ofício Circulado no. 30246, 29 April 2022) is explicit on two points: the feed must be for animals kept for human food production, and feed that by its nature is for companion animals or competition animals does not qualify. That is why horses kept for sport, competition or leisure fall outside the exemption.

On the invoice this shows as exemption reason code M19 (“Outras isenções”), the code the Portuguese tax authority provides for temporary exemptions set out in specific legislation, together with the legal reason: “IVA – Isenção prevista no artigo 4.º da Lei n.º 10-A/2022, de 28 de abril”.

Verification and corrections

We may check the VAT or NIF number in the official registers, including the EU VIES database, and we may ask for proof of your agricultural registration before or after delivery. If a declaration turns out not to apply, we correct the VAT and invoice the difference. Responsibility for an incorrect declaration lies with the buyer.

How your data is used

The information provided in this form is used solely to verify eligibility for the 0% VAT rate and to ensure compliant invoicing in accordance with applicable tax legislation. Your data is stored securely, used only for administrative and legal purposes related to your purchases, and is not shared with third parties unless required by law. We retain the information only as long as necessary to meet accounting and regulatory obligations.

Questions

WhatsApp: +351 926 368 608 (weekdays, 9:00–17:30)

Email: hello@primehayinternational.com

Address: Prime Hay Portugal, Lda · NIF 517692473 · Sítio da Pedragosa, Barreiras Brancas, 8100-229 Loulé, Portugal

This page explains how we apply the exemption in our shop. It is not tax advice; for your own situation, please consult your accountant.

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