1. The amount of tax charged must be added to the invoice value for the purpose of claiming it from the acquirers of the goods or recipients of the services.
1 - A importância do imposto liquidado deve ser adicionada ao valor da fatura, para efeitos da sua exigência aos adquirentes dos bens ou destinatários dos serviços.
2. For transactions for which an invoice is issued under Article 40, the tax may be included in the price for the purposes of the preceding paragraph.
2 - Nas operações pelas quais seja emitida uma fatura nos termos do artigo 40.º, o imposto pode ser incluído no preço, para efeitos do disposto no número anterior.
The rule that the tax charged is added to the invoice value, the tax-inclusive price option for Article 40 invoices and the non-mandatory passing-on for Article 3(3)(f) and Article 4(2)(a) and (b) transactions are retained.
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.