In general, ‘intra-Community acquisition’ means the acquisition of the right to dispose as owner of movable tangible property dispatched or transported to the national territory, by or on behalf of the vendor or the acquirer, to the acquirer, where the dispatch or transport began in another Member State.
Considera-se, em geral, aquisição intracomunitária a obtenção do poder de dispor, por forma correspondente ao exercício do direito de propriedade, de um bem móvel corpóreo cuja expedição ou transporte para território nacional, pelo vendedor, pelo adquirente ou por conta destes, com destino ao adquirente, tenha tido início noutro Estado membro.
The definition (right to dispose as owner of movable tangible property whose dispatch or transport to the acquirer in the national territory began in another Member State) is 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.