Não precisam de agradecer.
O que é importante é que há coisas reais muito significativas (qualquer que seja a opção), enquanto vocês andam aí a inventar largo.
Under normal EU VAT rules (without SAFE)
If Portugal buys a frigate from Fincantieri (Italy), this is an intra-Community acquisition.
The Italian seller does not charge VAT (0% rate for B2B intra-EU supply), but Portugal must self-assess VAT under the reverse charge mechanism.
Portuguese standard VAT rate = 23%. So, if the frigate costs €600 million, Portugal would normally account for €138 million in VAT (23% of €600M).
This VAT is usually deductible for businesses, but for government defense procurement, it’s a real cost because the State is not a taxable person for these activities. [europa.eu], [vatcalc.com]
Under SAFE rules
SAFE introduces a temporary VAT exemption for defense products purchased under its framework.
This means Portugal does NOT pay VAT at all on the frigate purchase—neither to Italy nor via reverse charge.
So, the saving = the full VAT amount that would otherwise apply (≈23% of the contract value). [vatcalc.com], [pwcits.lv]
✅ Example Calculation
If frigate price = €600M:
Normal rules → VAT = €600M × 23% = €138M extra cost.
SAFE rules → VAT = €0.
Portugal saves €138M.
