The turnover referred to in the preceding article consists of the value, exclusive of tax, of the supplies of goods and services made by the taxable person, with the exception of:
O volume de negócios previsto no artigo anterior é constituído pelo valor, com exclusão do imposto, das transmissões de bens e prestações de serviços efectuadas pelo sujeito passivo, com excepção:
a) The transactions referred to in Article 9(27) and (28), where they are ancillary transactions;
a) Das operações referidas nos n.os 27) e 28) do artigo 9.º, quando constituam operações acessórias;
b) The transactions referred to in Article 9(29) and (30), where the exemption has not been waived in respect of them and they are ancillary transactions;
b) Das operações referidas nos n.os 29) e 30) do artigo 9.º, quando relativamente a elas se não tenha verificado renúncia à isenção e constituam operações acessórias;
c) Transactions in tangible or intangible capital goods.
c) Das operações sobre bens de investimento corpóreos ou incorpóreos.
The exclusions of ancillary transactions under Article 9(27) to (30) (for points 29 and 30 only where the exemption has not been waived) and of transactions in capital goods 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.