Chapter VI — Other obligations of taxable persons
Article 32Proof of payment of the tax on new means of transport
VAT Regime for Intra-Community Transactions (RITI) · Portuguese original · AT source
The individuals or legal persons referred to in Article 22(3) and (4) shall prove, before the entities competent to register, license or assign a registration number to new means of transport, that they have paid the tax due on the intra-Community acquisition of those goods.
Portuguese original
Artigo 32.º — Comprovação do pagamento do imposto de meios de transporte novos
As pessoas singulares ou coletivas referidas nos n.os 3 e 4 do artigo 22.º devem comprovar, junto das entidades competentes para efetuar o registo, conceder a licença ou atribuir a matrícula aos meios de transporte novos, que procederam ao pagamento do imposto devido pela aquisição intracomunitária desses bens.
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.