Invoice requirements for intra-Community sales from Portugal

Intra-Community supply of goods

An invoice for a supply exempt under RITI Article 14 must also contain (RITI Article 27(5)):

• the supplier's tax identification number preceded by PT;
• the customer's VAT identification number with the prefix of the Member State that issued it (Greece: EL);
• the place of destination of the goods.

It must state the reason for not charging VAT (Article 36(5)(e)), e.g. «Isento — artigo 14.º, n.º 1, alínea a) do RITI», and be issued no later than the 15th day of the month following the month in which the goods were made available to the customer, for the total value of the supply (RITI Article 27(2) and (3)).

B2B services to a customer in another Member State

The invoice has no Portuguese VAT, shows the customer's VAT number with prefix, the reason for non-taxation (e.g. «Artigo 6.º, n.º 6, alínea a) do CIVA») and the words «IVA - autoliquidação», required whenever the customer is liable for the tax (Article 36(13)).

Before issuing

Validate the customer's VAT number in VIES and keep the proof. These sales are also reported in the recapitulative statement.