Chapter I — Scope
Article 11Distance sales located in the national territory
VAT Regime for Intra-Community Transactions (RITI) · Portuguese original · AT source
The following are 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 in the national territory;
b) Distance sales of goods imported into another Member State where the place of arrival of the dispatch or transport of the goods to the acquirer is situated in the national territory;
c) 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 in that territory, if the VAT due on those sales is declared under the special scheme for distance sales of imported goods.
Portuguese original
Artigo 11.º — Vendas à distância localizadas no território nacional
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 em território nacional;
b) As vendas à distância de bens importados em outro Estado-Membro quando o lugar de chegada da expedição ou transporte dos bens com destino ao adquirente se situe em território nacional;
c) 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 neste território, se o IVA devido por essas vendas for declarado ao abrigo do regime especial aplicável às vendas à distância de bens importados.
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.