Chapter V — Charging and payment of the tax · Section III — Other obligations of taxable persons
Article 38Invoicing of goods sent on consignment
Value Added Tax Code (CIVA) · Portuguese original · AT source
1 - In the case of delivery of goods on consignment, invoices shall be issued within five working days of: (Wording introduced by Decree-Law no. 197/2012 of 24 August, entering into force on 1 January 2013)
a) The time the goods are sent on consignment;
b) The time at which, in respect of such goods, the tax becomes due and chargeable under Article 7(5) and (6).
2 - The invoice processed in accordance with subparagraph (b) of the previous paragraph must always refer to the documentation issued in the situation referred to in subparagraph (a) of that paragraph. (Wording introduced by Decree-Law no. 197/2012 of 24 August, entering into force on 1 January 2013)
Version up to:
→ December 2012
•••
Contains the following amendments:
→ Decree-Law no. 197/2012 - 24/08
•••
Note -
Corresponds to Article 37 in the wording prior to the revision of the text carried out by Decree-Law no. 102/2008 of 20/06.
Portuguese original
Artigo 38.º — Facturação de mercadorias enviadas à consignação
1 - No caso de entrega de mercadorias à consignação, procede-se à emissão de faturas no prazo de cinco dias úteis a contar: (Redação do D.L. nº 197/2012, de 24 de Agosto, com entrada em vigor em 1 de Janeiro de 2013)
a) Do momento do envio das mercadorias à consignação;
b) Do momento em que, relativamente a tais mercadorias, o imposto é devido e exigível nos termos dos n.os 5 e 6 do artigo 7.º
2 - A fatura, processada de acordo com a alínea b) do número anterior, deve fazer sempre apelo à documentação emitida aquando da situação referida na alínea a) do referido número. (Redação do D.L. nº 197/2012, de 24 de Agosto, com entrada em vigor em 1 de Janeiro de 2013)
Versão até:
→ Dezembro de 2012
•••
Contém as alterações seguintes:
→ DL n.º 197/2012 - 24/08
•••
Unofficial English translation by iva.pt of the consolidated Portuguese text published by the Tax and Customs Authority (AT), retrieved on 28 Oct 2026. Only the Portuguese text has legal force; in case of any discrepancy, the Portuguese original prevails. Not legal or tax advice.