1. The taxable persons referred to in Article 2(1)(b) and (c) that make taxable intra-Community acquisitions of goods shall submit the return electronically by the end of the month following that in which the tax becomes chargeable.
1 - Os sujeitos passivos mencionados nas alíneas b) e c) do n.º 1 do artigo 2.º que efectuem aquisições intracomunitárias de bens sujeitas a imposto devem enviar a declaração por transmissão electrónica de dados até ao final do mês seguinte àquele em que o imposto se torne exigível.
2. The obligation referred to in the preceding paragraph applies only to periods in which there are taxable transactions.
2 - A obrigação a que se refere o número anterior só se verifica relativamente aos períodos em que haja operações tributáveis.
Taxable persons under Article 2(1)(b) and (c) file electronically by the end of the month following chargeability, and only for periods with taxable transactions.
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.