1. The tax due on intra-Community acquisitions of goods shall be accounted for by the taxable person on the invoice issued by the vendor or in an internal document issued by the taxable person itself.
1 - O imposto devido pelas aquisições intracomunitárias de bens deve ser liquidado pelo sujeito passivo na fatura emitida pelo vendedor ou em documento interno emitido pelo próprio sujeito passivo.
2. Invoices for supplies of goods exempt under Article 14 shall be issued no later than the 15th day of the month following that in which the goods were made available to the acquirer.
2 - As faturas relativas às transmissões de bens isentas nos termos do artigo 14.º devem ser emitidas o mais tardar até ao 15.º dia do mês seguinte àquele em que os bens foram colocados à disposição do adquirente.
3. The invoices referred to in the preceding paragraph shall be issued for the full value of the supplies of goods, even if payments were made to the taxable person before the date of supply of the goods.
3 - As faturas a que se refere o número anterior devem ser emitidas pelo valor total das transmissões de bens, ainda que tenham sido efetuados pagamentos ao sujeito passivo anteriormente à data da transmissão dos bens.
5. Without prejudice to Article 36(5) of the VAT Code, the invoices referred to in the preceding paragraphs shall also contain the tax identification number of the taxable person, preceded by the prefix ‘PT’, and the VAT identification number of the recipient or acquirer, which must include the prefix of the Member State that issued it in accordance with international standard ISO 3166 alpha-2, as well as the place of destination of the goods.
5 - Sem prejuízo do disposto no n.º 5 do artigo 36.º do Código do IVA, as faturas referidas nos números anteriores devem ainda conter o número de identificação fiscal do sujeito passivo do imposto, precedido do prefixo 'PT' e o número de identificação para efeitos do imposto sobre o valor acrescentado do destinatário ou adquirente, que deve incluir o prefixo do Estado membro que o atribuiu, conforme a norma internacional código ISO-3166 alfa 2, bem como o local de destino dos bens.
Self-assessment on the seller’s invoice or an internal document, the deadline of the 15th day of the following month for invoices for exempt intra-Community supplies, invoicing for the full value notwithstanding prior payments, the disapplication of Article 29(1)(b) of the VAT Code to advance payments, and the mandatory details (NIF with ‘PT’ prefix, the customer’s VAT identification number with ISO 3166 alpha-2 prefix, place of destination) are retained.
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.