According to a report by Jornal de Negócios, this change results from the changes introduced to the VAT Code with the State Budget for 2024.

As Deloitte specialist Afonso Arnaldo explained to the same newspaper, this measure will complicate the lives of restaurants, especially fast food restaurants, as they work mainly with menus.

This change in taxation is due to the end of a rule, which existed until now, which determined how the products served to customers in a single service should be distributed when they had different rates. In other words, different rates could be applied.