Products Coverage Library Evals FAQ About Contact us Log In Get access

Preamble
Recitals 67
Title I - SUBJECT MATTER AND SCOPE (Article 1-4) 4
Title II - TERRITORIAL SCOPE (Article 5-8) 4
Title III - TAXABLE PERSONS (Article 9-13) 5
Title IV - TAXABLE TRANSACTIONS (Article 14-30) 17
Title V - PLACE OF TAXABLE TRANSACTIONS (Article 31-61) 31
Title VI - CHARGEABLE EVENT AND CHARGEABILITY OF VAT (Article 62-71) 10
Title VII - TAXABLE AMOUNT (Article 72-92) 21
Title VIII - RATES (Article 93-129) 35
- Chapter 1 - Application of rates (Article 93-95) 3
- Chapter 2 - Structure and level of rates (Article 96-105) 10
  - Section 1 - Standard rate (Article 96-97) 2
  - Section 2 - Reduced rates (Article 98-101) 4
  - Section 3 - Particular provisions (Article 102-105) 4
    
    Article 102
    
    Article 103
    
    Article 104
    
    Article 105
- Chapter 3 - Temporary provisions for particular labour-intensive services (Article 106-108) 3
- Chapter 4 - Special provisions applying until the adoption of definitive arrangements (Article 109-122) 14
- Chapter 5 - Temporary provisions (Article 123-129) 5
Title IX - EXEMPTIONS (Article 131-166) 36
Title X - DEDUCTIONS (Article 167-192) 26
Title XI - OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS (Article 193-280) 88
Title XII - SPECIAL SCHEMES (Article 281-369) 89
Title XIII - DEROGATIONS (Article 370-396) 27
Title XIV - MISCELLANEOUS (Article 397-401) 5
Title XV - FINAL PROVISIONS (Article 402-414) 13
Annexes 12

Article 105

‹

Article 105

Portugal may, in the case of transactions carried out in the autonomous regions of the Azores and Madeira and of direct importation into those regions, apply rates lower than those applying on the mainland.

Official text · consolidated version 01/01/2009 (no longer in force) Open full page ↗