b) Issue an invoice for every supply of goods made under the conditions laid down in Article 7, and for any occasional supply of a new means of transport exempt under Article 14;
b) Emitir obrigatoriamente uma fatura por cada transmissão de bens efetuada nas condições previstas no artigo 7.º, bem como pela transmissão ocasional de um meio de transporte novo isenta nos termos do artigo 14.º;
c) Submit a recapitulative statement of the supplies of goods exempt under Article 14, of the transactions referred to in Article 8(3)(a) and of the transfers of goods covered by Article 7-A(1) to (3).
c) Enviar uma declaração recapitulativa das transmissões de bens isentas nos termos do artigo 14.º, das operações a que se refere a alínea a) do n.º 3 do artigo 8.º e das transferências de bens abrangidas pelos n.os 1 a 3 do artigo 7.º-A.
The three obligations (accounting for VAT on acquisitions; invoicing supplies under Article 7 and occasional exempt supplies of new means of transport; the recapitulative statement covering Article 14 supplies, Article 8(3)(a) transactions and Article 7-A(1) to (3) call-off stock transfers) are retained.
Selling to EU customers? Article 23 may decide whether you charge VAT.
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.
Applying the law
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.
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