The natural or legal persons referred to in Article 22(3) and (4) shall prove to the bodies competent to register, license or assign a registration number to new means of transport that they have paid the tax due on the intra-Community acquisition of those goods.
As pessoas singulares ou colectivas referidas nos n.ºs 3 e 4 do artigo 22.º devem comprovar, junto das entidades competentes para efectuar o registo, conceder a licença ou atribuir a matrícula aos meios de transporte novos, que procederam ao pagamento do imposto devido pela aquisição intracomunitária desses bens.
The persons referred to in Article 22(3) and (4) must prove payment of the VAT on the intra-Community acquisition to the bodies that register, license or assign a registration number to the new means of transport.
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.