Where, in the situations covered by Article 3(9) and (10), the circumstances provided for in Article 5c of Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 arise, the additionally assessed tax is payable by the taxable persons from whom the electronic interface acquired the goods.
Quando, nas situações abrangidas pelo disposto nos n.os 9 e 10 do artigo 3.º, se verificarem as circunstâncias previstas no artigo 5.º-C do Regulamento de Execução (UE) n.º 282/2011 do Conselho, de 15 de março de 2011, o imposto liquidado adicionalmente é devido pelos sujeitos passivos a quem a interface eletrónica adquiriu os bens.
The reference to Article 5c of Council Implementing Regulation (EU) No 282/2011 and the shift of liability for additionally assessed tax to the underlying suppliers to the deemed-supplier interface are retained.
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.