2. Without prejudice to compliance, in the Member State of establishment, with obligations equivalent to those laid down in Articles 58-A to 58-C, taxable persons exempt under Article 53(2) are released from the obligations laid down in this Code, including that laid down in Article 29(1)(b).
2 - Sem prejuízo do cumprimento no Estado-Membro de estabelecimento das obrigações equivalentes às previstas nos artigos 58.º-A a 58.º-C, os sujeitos passivos isentos nos termos do n.º 2 do artigo 53.º estão dispensados das obrigações previstas no presente diploma, incluindo a estabelecida na alínea b) do n.º 1 do artigo 29.º
The split between domestic exempt persons under Article 53(1) and EU-established persons under Article 53(2), and the obligations under Article 29(1)(a), (b) and (g) that remain for permanent establishments, 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.