Notwithstanding Article 6(1) and (2) of the VAT Code, the following are not taxable:
Não obstante o disposto nos n.os 1 e 2 do artigo 6.º do Código do IVA, não são tributáveis:
a) Intra-Community distance sales of goods where the place of arrival of the dispatch or transport of the goods to the acquirer is outside the national territory;
a) As vendas à distância intracomunitárias de bens quando o lugar de chegada da expedição ou transporte dos bens com destino ao adquirente se situe fora do território nacional;
b) Distance sales of goods imported into the national territory where the place of arrival of the dispatch or transport of the goods to the acquirer is outside the national territory.
b) As vendas à distância de bens importados em território nacional quando o lugar de chegada da expedição ou transporte dos bens com destino ao adquirente se situe fora do território nacional.
Both categories of distance sales (intra-Community distance sales of goods and distance sales of goods imported into the national territory) are non-taxable only where the dispatch or transport ends outside the national territory.
We register Portuguese companies for intra-EU trade, check VIES numbers and transport evidence for exempt supplies, file recapitulative statements and set up OSS for distance sales, 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.