1. Retailers subject to the special tax scheme provided for in Article 60 shall classify the invoices documenting their transactions directly on the Tax Portal (Portal das Finanças) by the time the return referred to in Article 67(1)(b) is confirmed, if it is submitted within the statutory time limit, or by the end of that time limit if that obligation has not been met, distinguishing:
1 - Os retalhistas sujeitos ao regime especial de tributação previsto no artigo 60.º procedem à classificação das faturas que titulam as respetivas operações, diretamente no Portal das Finanças, até à confirmação da declaração a que se refere a alínea b) do n.º 1 do artigo 67.º, se enviada dentro do prazo legal, ou até ao fim desse prazo, se essa obrigação não tiver sido cumprida, diferenciando:
a) Among output transactions, supplies of goods and supplies of services;
a) Nas operações ativas, as transmissões de bens e prestações de serviços;
b) Among input transactions, expenditure incurred in the course of the activity, in particular inventories, general expenses and transactions relating to capital goods.
b) Nas operações passivas, as despesas efetuadas no âmbito da atividade, designadamente os inventários, as despesas gerais e as operações ligadas a bens de investimento.
The classification of invoices directly on the Tax Portal, the deadline linked to the return under Article 67(1)(b) and the output/input breakdown are retained; paragraph 2 is repealed.
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.