Where invoicing or its recording is carried out on tax-inclusive amounts under the preceding articles, the corresponding taxable amount is obtained by dividing those amounts by 106 where the tax rate is 6%, by 113 where the tax rate is 13% and by 123 where the tax rate is 23%, multiplying the quotient by 100 and rounding the result down or up to the nearest unit, without prejudice to the use of any other method leading to the same result.
Nos casos em que a facturação ou o seu registo sejam processados por valores, com imposto incluído, nos termos dos artigos anteriores, o apuramento da base tributável correspondente é obtido através da divisão daqueles valores por 106 quando a taxa do imposto for 6 %, por 113 quando a taxa do imposto for 13 % e por 123 quando a taxa do imposto for 23 %, multiplicando o quociente por 100 e arredondando o resultado, por defeito ou por excesso, para a unidade mais próxima, sem prejuízo da adopção de qualquer outro método conducente a idêntico resultado.
The divisors 106, 113 and 123 for the 6%, 13% and 23% rates, multiplication by 100 and rounding to the nearest unit 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.