1. Where goods are delivered on consignment, invoices shall be issued within five working days from:
1 - No caso de entrega de mercadorias à consignação, procede-se à emissão de faturas no prazo de cinco dias úteis a contar:
a) The time when the goods are sent on consignment;
a) Do momento do envio das mercadorias à consignação;
b) The time when, in respect of those goods, the tax becomes due and chargeable under Article 7(5) and (6).
b) Do momento em que, relativamente a tais mercadorias, o imposto é devido e exigível nos termos dos n.os 5 e 6 do artigo 7.º
2. The invoice issued in accordance with point (b) of the preceding paragraph shall always refer to the documentation issued in the situation referred to in point (a) of that paragraph.
2 - A fatura, processada de acordo com a alínea b) do número anterior, deve fazer sempre apelo à documentação emitida aquando da situação referida na alínea a) do referido número.
The five-working-day time limit, the two starting points in points (a) and (b) and the cross-reference to Article 7(5) and (6) 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.