1.3.3. Alheiras (bread-based sausages) in animal or synthetic casings, made with meat (pork, poultry, rabbit, hare, partridge) or another type of filling and preserved by smoking.
1.3.3 - Alheiras em tripas de animais ou sintéticas, à base de pão, compostas por carne (porco, aves, coelho, lebre, perdiz) ou outro tipo de recheio e conservadas em processo de fumagem.
1.5.3. Directly edible vegetable oils and mixtures thereof (edible oils).
1.5.3 - Óleos vegetais diretamente comestíveis e suas misturas (óleos alimentares).
1.8. Ready-to-eat meals, sold as takeaway or with home delivery.
1.8 – Refeições prontas a consumir, nos regimes de pronto a comer e levar ou com entrega ao domicílio.
1.11. Spring, mineral, medicinal and table waters, and waters that are carbonated or contain added carbon dioxide, except waters containing other added substances.
1.11 – Águas de nascente, minerais, medicinais e de mesa, águas gaseificadas ou adicionadas de gás carbónico, com exceção das águas adicionadas de outras substâncias.
1.12. Plain pressed flakes of cereals and leguminous plants, without added sugar.
1.12 – Flocos prensados simples de cereais e leguminosas sem adições de açúcar.
2.3. Coloured and marked gas oil marketed under the conditions and for the purposes laid down by law, and fuel oil and mixtures thereof.
2.3 - Gasóleo colorido e marcado comercializado, nas condições e para as finalidades legalmente definidas, e fuelóleo e respetivas misturas.
2.5. Agricultural tools and implements, mobile silos, motor cultivators, motor pumps, electric pumps, agricultural tractors classified as such in their registration documents, and other machinery and appliances intended exclusively or mainly for agriculture, livestock farming or forestry.
2.5 – Utensílios e alfaias agrícolas, silos móveis, motocultivadores, motobombas, eletrobombas, tratores agrícolas, como tal classificados nos respetivos livretes, e outras máquinas e aparelhos exclusiva ou principalmente destinados à agricultura, pecuária ou silvicultura.
3.1. Supplies of food and beverage services, excluding alcoholic beverages and soft drinks.
3.1 - Prestações de serviços de alimentação e bebidas, com exclusão das bebidas alcoólicas e refrigerantes.
The scope of the remaining intermediate-rate items is retained, in particular the exclusion of waters with other added substances (1.11), of added sugar (1.12) and of alcoholic beverages and soft drinks (3.1), and the conditions for coloured and marked gas oil (2.3).
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.