1. Taxable persons whose activity is spread over more than one establishment shall centralise in one of them the bookkeeping relating to the transactions carried out in all of them.
1 - Os sujeitos passivos que distribuam a sua actividade por mais de um estabelecimento devem centralizar num deles a escrituração relativa às operações realizadas em todos.
2. In the case provided for in paragraph 1, the bookkeeping of the transactions carried out shall comply with the following principles:
2 - No caso previsto no n.º 1, a escrituração das operações realizadas deve obedecer aos seguintes princípios:
a) The centralised records and the related supporting documents shall be kept at the establishment chosen for centralisation;
a) No estabelecimento escolhido para a centralização devem manter-se os registos da centralização, bem como os respectivos documentos de suporte;
b) Records shall be kept of the movements of each establishment, including those between establishments.
b) Devem existir registos dos movimentos de cada estabelecimento, incluindo os efectuados entre si.
Bookkeeping for all establishments must be centralised in one of them, with records of each establishment’s movements including those between establishments; paragraph 3 is repealed.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.