Chapter VII · Final provisions

Article 33 Subsidiary legislation

Artigo 33.º · Legislação subsidiária

Regime do IVA nas Transações Intracomunitárias · annexed to Decree-Law No. 290/92 · consolidated text checked 26 October 2026

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In all matters not inconsistent with this Regime, the general rules of the VAT Code apply.

Em tudo o que não se revelar contrário ao disposto no presente diploma, aplica-se a disciplina geral do Código do IVA.

What we checked in this article

The VAT Code applies in the alternative in all matters not inconsistent with the RITI.

Selling to EU customers? Article 33 may decide whether you charge VAT.

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.

Applying the law

Intra-EU VAT, without zero-rating surprises

An exempt intra-EU supply only holds if the VAT number, the transport evidence and the recapitulative statement line up. Tell us how your goods move; we set up the registration, the invoices and the filings.

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