The Portuguese Association of Retail Distribution (APED) calls for a serious discussion on the effects of the Additional Food Safety Tax (TSAM), which has been levied on retailers and generated significant revenue for the state.
The association has expressed concerns over the application of the collected funds, calling for the return of contributions to economic agents whose settlements were lost, while the Health and Additional Food Safety Fund should manage the unclaimed amounts.
These funds should be allocated to enhancing the food safety capacity of these agents.
APED also urges the government to proceed with tax and administrative simplification and consider new measures to ease tax obligations.
Additionally, the organization seeks a revival of the regulation topic concerning commissions applied to the acceptance of meal cards/vouchers.
In this context, it demands the establishment of a maximum price for the acceptance of these cards and vouchers by merchants.
The current legislation discourages repairing small electronic devices, APED highlighted, suggesting that adopting a reduced VAT (Value Added Tax) rate of 6% on repair services for electrical and electronic equipment and the parts used in repairs would be beneficial.
Finally, APED advocates for revising the fiscal framework for food surplus donations, urging changes that would improve efficiency and operational capacity.
The association requests the exclusion of the donation value from taxable income for corporate tax purposes and other taxes, a clarification of the redistribution concept to those in need for VAT code application, and a reevaluation of the annual sales volume limits affecting donation cost deductions in corporate tax.
