The Minister of Finance may determine that some of the supplies of services referred to in point 34) of Article 9 are to be subject to tax where the exemption causes significant distortion of competition.
O Ministro das Finanças pode determinar a sujeição a imposto de algumas das prestações de serviços referidas na alínea 34) do artigo 9.º quando a isenção ocasione distorções significativas de concorrência.
The power lies with the Minister of Finance, is limited to the services in point 34) of Article 9 and requires significant distortion of competition.
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.