1. Resellers of the fuels referred to in Article 69 may not deduct the tax due or paid on purchases on the domestic market, intra-Community acquisitions and importations of those goods.
1 - Os revendedores dos combustíveis referidos no artigo 69.º não podem deduzir o imposto devido ou pago nas aquisições no mercado nacional, aquisições intracomunitárias e importações desses bens.
No deduction of VAT on domestic purchases, intra-Community acquisitions and importations of the fuels, while VAT on investment and other marketing expenses remains deductible under Article 19 et seq.
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.