Chapter VII — Final provisions
Article 33Subsidiary legislation
VAT Regime for Intra-Community Transactions (RITI) · Portuguese original · AT source
In all matters not contrary to the provisions of this Decree, the general rules of the VAT Code shall apply.
Portuguese original
Artigo 33.º — Legislação subsidiária
Em tudo o que não se revelar contrário ao disposto no presente diploma, aplica-se a disciplina geral do Código do IVA.
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.