Chapter IV — Rates
Article 18Rates
VAT Regime for Intra-Community Transactions (RITI) · Portuguese original · AT source
1 - The rates of tax applicable to intra-Community acquisitions of goods are those provided for in Article 18 of the VAT Code for supplies of the same goods.
2 - The applicable rates are those in force for supplies of those goods at the time when the tax becomes chargeable, in accordance with Article 13
Portuguese original
Artigo 18.º — Taxas
1 - As taxas do imposto aplicáveis às aquisições intracomunitárias de bens são as previstas no artigo 18.º do Código do IVA para as transmissões dos mesmos bens.
2 - As taxas aplicáveis são as que vigoram para as transmissões desses bens no momento em que o imposto se torne exigível, de acordo com o estabelecido no artigo 13.º
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.