1. For the purposes of the preceding Article, the taxable amount of the supplies covered by this scheme is the difference, established in each tax period, between the value of the supplies of fuel made, excluding VAT, and the acquisition value of that fuel, excluding VAT.
1 - Para efeitos do disposto no artigo anterior, o valor tributável das transmissões abrangidas pelo presente regime corresponde à diferença, verificada em cada período de tributação, entre o valor das transmissões de combustíveis realizadas, IVA excluído, e o valor de aquisição dos mesmos combustíveis, IVA excluído.
2. Resellers shall apply the relevant rate of tax to the margin determined under the preceding paragraph.
2 - Sobre a margem, apurada nos termos do número anterior, devem os revendedores fazer incidir a respectiva taxa do imposto.
3. Deliveries of fuel made on behalf of the distributor shall not be taken into account in determining the value of the supplies.
3 - Na determinação do valor das transmissões, não são tomadas em consideração as entregas de combustíveis efectuadas por conta do distribuidor.
The taxable amount is the margin per tax period between sales and purchase value, both excluding VAT, and deliveries on the distributor’s account are excluded.
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.