1. In cases of transfer from the normal tax regime to the special scheme referred to in Article 60, or vice versa, the Directorate-General for Taxation (DGCI) may take the measures it considers necessary to prevent the retailer from obtaining unjustified advantages or suffering equally unjustified losses, and may, in particular, disregard changes in purchases that are insignificant or due to exceptional circumstances.
1 - Nos casos de passagem do regime normal de tributação ao regime especial referido no artigo 60.º, ou inversamente, a Direcção-Geral dos Impostos pode tomar as medidas que julgue necessárias a fim de evitar que o retalhista usufrua vantagens injustificadas ou sofra prejuízos igualmente injustificados, podendo, designadamente, não atender a modificações do volume de compras pouco significativas ou devidas a circunstâncias excepcionais.
2. Taxable persons who were under the normal regime on the date of cessation of activity and who resume that or another activity within the 12 months following the cessation may not benefit from the small retailers scheme.
2 - Não podem beneficiar do regime dos pequenos retalhistas os sujeitos passivos que, estando enquadrados no regime normal à data de cessação de actividade, reiniciem essa ou outra actividade nos 12 meses seguintes ao da cessação.
The authority’s power to prevent unjustified advantages or losses on a change of regime and the 12-month bar after cessation of activity 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.