Invoices issued by retailers and service providers may show only the price inclusive of tax and the applicable rate or rates, instead of the details provided for in Article 36(5)(c) and (d).
Nas facturas emitidas por retalhistas e prestadores de serviços pode indicar-se apenas o preço com inclusão do imposto e a taxa ou taxas aplicáveis, em substituição dos elementos previstos nas alíneas c) e d) do n.º 5 do artigo 36.º
The option to show only the tax-inclusive price and the rate(s) in place of the details in Article 36(5)(c) and (d) is 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.