2. Fruit growing (including olive growing) and the growing of flowers and ornamental plants, including under glass;
2 - Fruticultura (incluindo a oleicultura) e horticultura floral e ornamental, mesmo em estufas;
3. Production of mushrooms, spices, seeds and vegetative propagating material, and operation of nurseries.
3 - Produção de cogumelos, de especiarias, de sementes, de material de propagação vegetativa e exploração de viveiros.
II. Stock farming linked to the cultivation of the land or in which the land is essential:
II - Criação de animais conexa com a exploração do solo ou em que este tenha caráter essencial:
V. Processing activities carried out by a farmer on products deriving essentially from the farmer’s own agricultural production, using the means normally employed on agricultural and forestry holdings, are also regarded as agricultural production activities.
V - São igualmente consideradas atividades de produção agrícola as atividades de transformação efetuadas por um produtor agrícola sobre os produtos provenientes, essencialmente, da respetiva produção agrícola com os meios normalmente utilizados nas explorações agrícolas e silvícolas.
The five headings and their sub-items match the Portuguese, including beekeeping under heading II and the processing rule in heading V.
We register foreign-owned companies for VAT, set up invoicing, file periodic returns and recapitulative statements, and check place-of-supply and exemption positions, 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.