a) Intra-Community distance sales of goods where the place of arrival of the dispatch or transport of the goods to the acquirer is in 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 em território nacional;
b) Distance sales of goods imported into another Member State where the place of arrival of the dispatch or transport of the goods to the acquirer is in the national territory;
b) As vendas à distância de bens importados em outro Estado-Membro quando o lugar de chegada da expedição ou transporte dos bens com destino ao adquirente se situe em território nacional;
c) 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 in that territory, if the VAT due on those sales is declared under the special scheme applicable to distance sales of goods imported.
c) 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 neste território, se o IVA devido por essas vendas for declarado ao abrigo do regime especial aplicável às vendas à distância de bens importados.
The three taxable categories are retained, including the condition in point (c) that the VAT on distance sales of goods imported into the national territory is declared under the special scheme for distance sales of goods imported.
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.