1. Article 6(1) of the VAT Code does not apply to supplies of goods dispatched or transported by the taxable person, or on their behalf, outside the national territory, where the goods are installed or assembled in the territory of another Member State.
1 - O disposto no n.º 1 do artigo 6.º do Código do IVA não tem aplicação relativamente às transmissões de bens expedidos ou transportados pelo sujeito passivo ou por sua conta para fora do território nacional, quando os bens sejam instalados ou montados no território de outro Estado membro.
2. However, supplies of goods dispatched or transported from another Member State are taxable where the goods are installed or assembled in the national territory by the supplier, being a taxable person in that other Member State, or on the supplier’s behalf.
2 - São, no entanto, tributáveis as transmissões de bens expedidos ou transportados a partir de outro Estado membro, quando os bens sejam instalados ou montados em território nacional, pelo fornecedor, sujeito passivo nesse outro Estado membro, ou por sua conta.
The disapplication of Article 6(1) of the VAT Code for goods installed or assembled in another Member State, and the taxation of goods installed or assembled in the national territory by or on behalf of a supplier from another Member State, 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.