Chapter V — Charging and payment of the tax · Section III — Other obligations of taxable persons
Article 39Invoices issued by retailers and service providers
Value Added Tax Code (CIVA) · Portuguese original · AT source
Invoices issued by retailers and service providers may indicate only the tax-inclusive price and the applicable rate or rates, instead of the particulars provided for in Article 36(5)(c) and (d).
Corresponds to Article 38 in the wording prior to the revision of the text carried out by Decree-Law no. 102/2008 of 20/06. Note -
Portuguese original
Artigo 39.º — Facturas emitidas por retalhistas e prestadores de serviços
Nas facturas emitidas por retalhistas e prestadores de serviços pode indicar-se apenas o preço com inclusão do imposto e a taxa ou taxas aplicáveis, em substituição dos elementos previstos nas alíneas c) e d) do n.º 5 do artigo 36.º
Corresponde ao art.º 38.º, na redacção anterior à revisão do articulado, efectuada pelo Decreto-Lei n.º102/2008, de 20/06. Nota -
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.