Chapter V — Charging and payment of the tax · Section III — Other obligations of taxable persons
Article 49Determination of the taxable amount on tax-inclusive invoices
Value Added Tax Code (CIVA) · Portuguese original · AT source
Where invoicing or its recording is carried out on the basis of tax-inclusive amounts, under the previous Articles, the corresponding taxable amount shall be determined by dividing those amounts by 106 where the rate of tax is 6%, by 113 where the rate of tax is 13% and by 123 where the rate of tax is 23%, multiplying the quotient by 100 and rounding the result, down or up, to the nearest unit, without prejudice to the adoption of any other method leading to an identical result. (Wording introduced by Law no. 55-A/2010 of 31/12)
Version up to:
→ December 2010
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Contains the following amendments:
→ Law no. 55-A/2010 - 31/12
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(Article 107 of Law no. 55-A/2010 of 31/12) Transitional provisions concerning VAT
In the case of continuous supplies of goods and services resulting from contracts giving rise to successive payments, the amendments introduced by this Law to Articles 18 and 49 of the VAT Code and to Decree-Law no. 347/85 of 23 August, as amended by Law no. 2/92 of 9 March, by Decree-Law no. 166/94 of 9 June, by Law no. 39-B/94 of 27 December, by Decree-Law no. 91/96 of 12 July, and by Laws nos. 16-A/2002 of 31 May, 39/2005 of 24 June, 26-A/2008 of 27 June and 12-A/2010 of 30 June, shall apply only to transactions carried out from 1 January 2011, Article 18(9) of the VAT Code being derogated from for this purpose.
Portuguese original
Artigo 49.º — Apuramento da base tributável nas facturas com imposto incluído
Nos casos em que a facturação ou o seu registo sejam processados por valores, com imposto incluído, nos termos dos artigos anteriores, o apuramento da base tributável correspondente é obtido através da divisão daqueles valores por 106 quando a taxa do imposto for 6 %, por 113 quando a taxa do imposto for 13 % e por 123 quando a taxa do imposto for 23 %, multiplicando o quociente por 100 e arredondando o resultado, por defeito ou por excesso, para a unidade mais próxima, sem prejuízo da adopção de qualquer outro método conducente a idêntico resultado. (Redação da Lei n.º 55-A/2010, de 31/12)
Versão até:
→ Dezembro de 2010
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Contém as alterações seguintes:
→ Lei n.º 55-A/2010 - 31/12
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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.