1. Taxpayers with their registered office or place of effective management in national territory, as well as those with a permanent establishment there, are subject to the obligations to issue invoices and to retain books, records and the corresponding supporting documents laid down in the VAT Code and in Decree-Law No. 28/2019 of 15 February.
1 - Os sujeitos passivos com sede ou direção efetiva em território nacional, bem como aqueles que aí possuam estabelecimento estável, estão sujeitos às obrigações de faturação e de conservação de livros, registos e respetivos documentos de suporte nos termos previstos no Código do IVA e no Decreto-Lei n.º 28/2019, de 15 de fevereiro.
The scope (taxpayers with a registered office, place of effective management or permanent establishment in national territory) and the reference to the VAT Code and Decree-Law No. 28/2019 for invoicing and retention obligations are retained.
We prepare IRC returns, check participation-exemption, transfer-pricing and interest-limitation positions, and structure Portuguese holdings and branches, in English. A written answer and a fixed quote within one working day.
Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.