Chapter I — Scope
Article 10Distance sales located outside the national territory
VAT Regime for Intra-Community Transactions (RITI) · Portuguese original · AT source
Notwithstanding Article 6(1) and (2) of the VAT Code, the following are not taxable:
a) Intra-Community distance sales of goods where the place of arrival of the dispatch or transport of the goods to the acquirer is situated outside the national territory;
b) Distance sales of goods imported into the national territory where the place of arrival of the dispatch or transport of the goods to the acquirer is situated outside the national territory.
Portuguese original
Artigo 10.º — Vendas à distância localizadas fora do território nacional
Não obstante o disposto nos n.os 1 e 2 do artigo 6.º do Código do IVA, não são tributáveis:
a) As vendas à distância intracomunitárias de bens quando o lugar de chegada da expedição ou transporte dos bens com destino ao adquirente se situe fora do território nacional;
b) As vendas à distância de bens importados em território nacional quando o lugar de chegada da expedição ou transporte dos bens com destino ao adquirente se situe fora do território nacional.
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.