The tax due on supplies of petrol, diesel and motor kerosene made by resellers shall be charged by them on the basis of the actual sales margin.
O imposto devido pelas transmissões de gasolina, gasóleo e petróleo carburante efectuadas por revendedores é liquidado por estes com base na margem efectiva de vendas.
The scheme covers only petrol, diesel and motor kerosene supplied by resellers, with the tax charged on the actual sales margin.
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.