1. Natural or legal persons that make intra-Community acquisitions of new means of transport shall require the invoice issued by the vendor to contain the following details:
1 - As pessoas singulares ou coletivas que efetuem aquisições intracomunitárias de meios de transporte novos devem exigir que a fatura emitida pelo vendedor contenha os seguintes elementos:
a) The names, business names or company names and the seat or domicile of the vendor and of the acquirer, together with their tax identification numbers, preceded, where applicable, by the prefix identifying the Member State that issued them;
a) Os nomes, firmas ou denominações sociais e a sede ou domicílio do vendedor e do adquirente, bem como os correspondentes números de identificação fiscal, precedidos do prefixo que permite identificar o Estado membro que os atribuiu, se for caso disso;
d) The identification of the means of transport, in particular its registration plate or registration number and a specification of its characteristics;
d) A identificação do meio de transporte, nomeadamente a matrícula ou número de registo e a especificação das respectivas características;
e) The number of kilometres travelled, in the case of a land vehicle, the hours of sailing, in the case of a vessel, or the hours of flight, in the case of an aircraft, as at the date on which the supply took place.
e) A indicação dos quilómetros percorridos, se se tratar de um veículo terrestre, das horas de navegação, se se tratar de uma embarcação, ou das horas de voo, se se tratar de uma aeronave, reportados à data em que ocorreu a transmissão.
2. Natural or legal persons that make supplies of new means of transport to other Member States are required to issue an invoice containing all the details referred to in the preceding paragraph.
2 - As pessoas singulares ou coletivas que efetuem transmissões de meios de transporte novos para outros Estados membros são obrigadas a emitir uma fatura, que deve conter todos os elementos referidos no número anterior.
The five mandatory invoice details for new means of transport (parties and tax numbers with Member State prefix, date of supply, sale price, identification of the vehicle, kilometres or sailing or flying hours at the date of supply) and the supplier’s obligation to issue such an invoice 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.