Portuguese Intra-Community VAT Regime (RITI) in English
The Regime do IVA nas Transações Intracomunitárias governs VAT on goods moving between Portugal and other EU countries: intra-Community acquisitions, exempt supplies to EU businesses, distance sales, call-off stock and the recapitulative statement. Article by article, in English, with the official Portuguese alongside.
Every article of the Regime
Seven chapters, mirroring the structure of the VAT Code: scope, exemptions, taxable amount, rates, deduction and payment, obligations, final provisions.
- 1Taxable transactionsIncidência objectiva
- 2Taxable personsIncidência subjectiva
- 3Definition of intra-Community acquisition of goodsConceito de aquisição intracomunitária de bens
- 4Transactions treated as intra-Community acquisitions of goodsOperações assimiladas a aquisições intracomunitárias de bens
- 5Derogation schemeRegime de derrogação
- 6Definitions of goods subject to excise duties and of means of transportConceito de impostos especiais de consumo e de meios de transporte
- 7Transactions treated as supplies of goods for considerationOperações assimiladas a transmissão de bens a título oneroso
- 7-ACall-off stock arrangements for intra-Community transfers of goodsRegime de vendas à consignação em transferências intracomunitárias de bens
- 8Place of intra-Community acquisitions of goodsLocalização das aquisições intracomunitárias de bens
- 9Place of supplies of goods with installation or assemblyLocalização das transmissões de bens com instalação ou montagem
- 10Distance sales taking place outside the national territoryVendas à distância localizadas fora do território nacional
- 11Distance sales taking place in the national territoryVendas à distância localizadas no território nacional
- 12Chargeable eventFacto gerador
- 13ChargeabilityExigibilidade
- 23General obligationsObrigações gerais
- 24Tax representativeRepresentante fiscal
- 25Filing of declarations under the derogation schemeEntrega de declarações no regime de derrogação
- 26Filing of declarations by taxable persons making distance salesEntrega de declarações por sujeitos passivos que efectuem vendas à distância
- 27Invoicing obligationObrigação de facturação
- 28Invoicing of new means of transportFacturação de meios de transporte novos
- 29Filing of the periodic return under the derogation schemeEntrega da declaração periódica no regime de derrogação
- 30Recapitulative statementDeclaração recapitulativa
- 31Bookkeeping obligationsObrigações de registo contabilístico
- 32Proof of payment of the tax on new means of transportComprovação do pagamento do imposto de meios de transporte novos
Key intra-EU VAT terms
The same English terms as our VAT Code translation, following the English version of the EU VAT Directive.
- aquisição intracomunitária de bens → intra-Community acquisition of goods
- Goods dispatched to Portugal from another Member State for a taxable person; taxed in Portugal by the acquirer (Articles 1 and 3).
- transmissão intracomunitária → intra-Community supply
- Goods sent from Portugal to a taxable customer in another Member State; exempt under Article 14 if its conditions are met.
- regime de derrogação → derogation scheme
- Exempt businesses and non-taxable legal persons whose EU acquisitions stay under EUR 10,000 a year (Article 5).
- vendas à distância → distance sales
- Goods sent to private customers in another Member State (Articles 10 and 11), declared through the one-stop shop where it applies.
- vendas à consignação → call-off stock arrangements
- Goods moved to a known customer’s warehouse in another Member State before sale (Article 7-A).
- declaração recapitulativa → recapitulative statement
- The listing of intra-EU supplies by customer VAT number (Article 30).
- estabelecimento estável → fixed establishment
- As in our VAT Code translation.
How this translation is made and checked
The Portuguese text
The Portuguese column is the consolidated text published in the Diário da República, including the amendments made by Decree-Law No. 35/2025. Every line was then checked against the consolidation kept by the Tax and Customs Authority and against the amending acts on 26 October 2026.
The English text
Each provision is translated separately and aligned with its Portuguese counterpart, then checked by a second translator for exemption conditions, thresholds, deadlines and cross-references to the VAT Code.
What it is not
This is not an official or certified translation and not legal or tax advice. The one-stop shop schemes are set out in separate legislation.
Intra-EU VAT, without zero-rating surprises
An exempt intra-EU supply only holds if the VAT number, the transport evidence and the recapitulative statement line up. Tell us how your goods move; we set up the registration, the invoices and the filings.