1. The VAT rates applicable to intra-Community acquisitions of goods are those laid down in Article 18 of the VAT Code for supplies of the same goods.
1 - As taxas do imposto aplicáveis às aquisições intracomunitárias de bens são as previstas no artigo 18.º do Código do IVA para as transmissões dos mesmos bens.
2. The applicable rates are those in force for supplies of those goods at the time when VAT becomes chargeable, as laid down in Article 13.
2 - As taxas aplicáveis são as que vigoram para as transmissões desses bens no momento em que o imposto se torne exigível, de acordo com o estabelecido no artigo 13.º
The rates are those of Article 18 of the VAT Code for supplies of the same goods, applied as in force when VAT becomes chargeable under Article 13.
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.