1. In the case of intra-Community acquisitions of goods, VAT becomes chargeable:
1 - Nas aquisições intracomunitárias de bens, o imposto torna-se exigível:
a) On the 15th day of the month following that in which the tax is due;
a) No 15.º dia do mês seguinte àquele em que o imposto é devido;
b) On the date of issue of the invoice, if it was issued before the time limit laid down in point (a).
b) Na data da emissão da fatura, se tiver sido emitida antes do prazo previsto na alínea a).
2. Point (b) of the preceding paragraph does not apply where the invoice relates to partial payments made before the time when the goods are placed at the disposal of the acquirer.
2 - O disposto na alínea b) do número anterior não é aplicável quando a fatura respeitar a pagamentos parciais que precedam o momento em que os bens são colocados à disposição do adquirente.
VAT on intra-Community acquisitions becomes chargeable on the 15th day of the month following that in which the tax is due, or earlier on issue of the invoice, except for invoices for partial payments made before the goods are placed at the acquirer’s disposal.
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.