Chapter V — Charging and payment of the tax · Section V — Common provisions
Article 80-BPerson liable for the tax
Value Added Tax Code (CIVA) · Portuguese original · AT source
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 occur, the additionally assessed tax is payable by the taxable persons from whom the electronic interface acquired the goods.
Note:
The amendments introduced by Law no. 47/2020 of 24 August enter into force on 1 January 2021, in accordance with Article 10 thereof.
(- Added by Law no. 47/2020 of 24 August)
Portuguese original
Artigo 80.º-B — Devedor do imposto
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.
Nota :
As alterações introduzidas pela Lei n.º 47/2020, de 24 de agosto, de acordo com artigo 10º, entra em vigor a 1 de janeiro de 2021.
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.