1. Farmers with their seat or domicile in the national territory who meet the conditions for inclusion in the exemption scheme provided for in Article 53 and who make supplies of agricultural products, as well as supplies of agricultural services, may benefit from this scheme in accordance with the following provisions.
1 - Podem beneficiar do presente regime os produtores agrícolas com sede ou domicílio em território nacional que, reunindo as condições de inclusão no regime de isenção previsto no artigo 53.º, efetuem transmissões de produtos agrícolas, e, bem assim, prestações de serviços agrícolas de acordo com as disposições seguintes.
a) ‘Agricultural products’ means goods deriving directly from the farmer’s holding and resulting from the activities listed in Annex F;
a) 'Produtos agrícolas', os bens provenientes diretamente da exploração do produtor agrícola, resultantes do exercício das atividades enumeradas no anexo F;
b) ‘Agricultural services’ means the supplies of services defined in Annex G, where carried out on an ancillary basis by a farmer using their own labour resources and the normal equipment of their holding.
b) 'Serviços agrícolas', as prestações de serviços definidas no anexo G, quando efetuadas com caráter acessório pelo produtor agrícola que utiliza os seus próprios recursos de mão-de-obra e equipamento normal da respetiva exploração.
Eligibility is limited to farmers established in the national territory who meet the conditions of the Article 53 exemption scheme, with the definitions tied to Annexes F and G.
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.