VAT Regime for Intra-Community Transactions (RITI)
The Portuguese rules on VAT in intra-Community transactions (Regime do IVA nas Transações Intracomunitárias) — exemptions, recapitulative statements and related obligations — in English.
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.
Portuguese original · See also the VAT Code
Chapter I Scope
Article 1 Taxable transactions Article 2 Taxable persons Article 3 Concept of intra-Community acquisition of goods Article 4 Transactions treated as intra-Community acquisitions of goods Article 5 Derogation scheme Article 6 Concept of excise duties and of means of transport Article 7 Transactions treated as supplies of goods for consideration Article 7-A Call-off stock arrangements in intra-Community transfers of goods Article 8 Place of intra-Community acquisitions of goods Article 9 Place of supplies of goods with installation or assembly Article 10 Distance sales located outside the national territory Article 11 Distance sales located in the national territory Article 12 Chargeable event Article 13 ChargeabilityChapter II Exemptions
Article 14 Exemptions for supplies Article 15 Exemptions for intra-Community acquisitions of goods Article 16 Exemptions for importationsChapter III Taxable amount
Article 17 Determination of the taxable amountChapter IV Rates
Article 18 RatesChapter V Charging and payment of the tax
Section I Deductions
Article 19 Right of deduction Article 20 Exercise of the right of deductionSection II Refunds
Article 21 RefundSection III Payment of the tax
Article 22 PaymentChapter VI Other obligations of taxable persons
Article 23 General obligations Article 24 Tax representative Article 25 Submission of returns under the derogation scheme Article 26 Submission of returns by taxable persons making distance sales Article 27 Invoicing obligation Article 28 Invoicing of new means of transport Article 29 Submission of the periodic VAT return under the derogation scheme Article 30 Recapitulative statement Article 31 Bookkeeping obligations Article 32 Proof of payment of the tax on new means of transportChapter VII Final provisions
Article 33 Subsidiary legislationInvoicing a customer in another EU country?
Before applying the exemption or the reverse charge, check in VIES that your customer's VAT number is valid. Check a VAT number