Approves The Special Regime Of Chargeability Of Vat Of The Services National Road Transport Of Goods

Original Language Title: Aprova o regime especial de exigibilidade do IVA dos serviços de transporte rodoviário nacional de mercadorias

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Read the untranslated law here: http://app.parlamento.pt/webutils/docs/doc.pdf?path=6148523063446f764c3246795a5868774d546f334e7a67774c336470626d6c7561574e7059585270646d467a4c316776644756346447397a4c334277624449304d4331594c6d527659773d3d&fich=ppl240-X.doc&Inline=false

PRESIDENCY of the COUNCIL of MINISTERS draft law No. 240/X/4th explanatory memorandum to national road transport of goods has specific characteristics and assumes significance in the context of the national economy and the circulation and distribution of goods, and, at present, a framework in which, together with the investments required as regards fleet renewal in order to improve road safety and environmental protection If there are financial difficulties deriving from the international situation. This is an activity especially regulated in Decree-Law No. 239/2003, of 4 October, and in Decree-Law No. 257/2007, of July 16, containing rules relating to contracts of carriage, to the taking, to the respective licensing, professional and technical capacity, as well as the protection of the environment. Through recent legislation such as Decree-Law No. 137/2008, of July 21, measures to promote and encourage fleet renewal, in order to contribute to environmental protection, energy efficiency and road safety. For your time, through Decree-Law No. 145/2008, of 28 July, adjustments were made to the legal framework for the national road transport agreement of goods, in order to adapt it to recent developments in the international economy and to increases in the price of oil that was watching, trying to match the financial difficulties experienced by this relevant sector.

In addition to these diplomas, the tax system also contribute to a strengthening of the financial conditions of the economic operators in the sector, either with a view to achieving the investments that are necessary for its renovation and restructuring, both aware of the worsening price of 2, which fuels more influences the price of transport, the adoption of an exceptional measure in terms of time of chargeability of VAT. Such an exceptional measure, in the context of the common system of VAT provided for in Directive No. 2006/112/EC of 28 November 2006, should be fairly restricted and applied to a type of taxpayers or sectors well delimited. In the case of the supply of services of national road transport of goods, whether as a result of the adjustment in generic terms of the activity, or, in particular, by the provisions of article 4 of Decree-Law No. 239/2003, of 4 October, added by Decree-Law No. 145/2008, of 28 July, which establishes a general term of 30 days for the payment of invoices and a sanctions regime for the possible non-compliance of that period or the contract, are the conditions for which the special arrangements contained in the Bill now presented by the Government is properly marked and properly addressed the repercussions. Was transmitted to the European Commission the intention of the Government to propose the adoption of the abovementioned special scheme. So: under d) of paragraph 1 of article 197 of the Constitution, the Government presents to the Assembly of the Republic the following proposal of law: Article 1 subject-matter is approved in annex to this law and it is an integral part the Special Regime of chargeability of VAT of the Services National road transport of goods.

Article 2 Option by General rules of chargeability taxpayers likely to be covered by the special scheme of chargeability of VAT of the Services National road transport of goods who wish to, from the date of entry into force of that Regime, exercise the option provided for in paragraph 1 of article 7, shall your reporting it expected by the end of the following month. 3 article 3 the effect this Act shall take effect from 1 January 2009.

Seen and approved by the Council of Ministers of 4 December 2008 the Prime Minister, the Minister of Parliamentary Affairs Minister Presidency 4 ANNEX (referred to in article 1) SPECIAL REGIME of CHARGEABILITY of VAT of the SERVICES NATIONAL ROAD TRANSPORT of GOODS article 1 Scope 1-Are covered by the special scheme of chargeability of VAT of the Services National road transport of goods , hereinafter referred to as ' Scheme ' means the supply of services of national road transport of goods, as defined in Decree-Law No. 239/2003, of 4 October. 2-the present scheme does not apply to services of national road transport of goods in respect of which the taxable person and the person liable for the tax to the State is the recipient of the services. Article 2 Point of enforceability 1-tax on the supply of services referred to in paragraph 1 of the preceding article is chargeable at the time of receipt of all or part of the price by the amount received. 2-Notwithstanding the provisions of the preceding paragraph, the chargeability of VAT occurs no later than the end of the period laid down in paragraph 7 of article 4 of Decree-Law No. 239/2003, of 4 October, amended by Decree-Law No. 145/2008, of 28 July.

3-the period referred to in the preceding paragraph is counted from the date of issue of the invoice or equivalent document, or from the date limit for the respective issue, if the same has not been fulfilled. 5 4-the tax is still due when receiving partial or total price precede the time of realization of the taxable transactions. Article 3 tax deduction by recipients of services 1-for the purposes of applying the provisions of articles 19 and 20 of the VAT code, the tax relating to the operations referred to in paragraph 1 of article 1 can only be deducted from the taxable person have in your possession the receipt as proof of payment, passed in the form established in this scheme. 2-deduction of tax chargeable under this Scheme shall be made in the Declaration relating to the tax period in which we have verified receipt of the proof of payment receipt. Article 4 Requirements of invoices and receipts 1-invoices relating to transactions covered by paragraph 1 of article 1 shall have a special series and contain the words ' VAT payable and deductible payment». 2-at the time of the partial or total payment of the invoices referred to in the preceding paragraph and in the situations specified in paragraph 4 of article 2, is required to issue a receipt for the amounts received. 3-receipt must bear the applicable VAT rate and the reference to the respect of the invoice payment, when appropriate, considering the tax included, in proportion to the amount received, for the purposes of your requirement to the recipient of the services. 4-the date of issue of the receipt must coincide with the payment processing the same in duplicate and designed the original copy to the client and the provider of the services file. 5-the numbering of the documents referred to in this article shall comply with article 5 of Decree-Law No. 198/90, of 19 June. Article 5 6 register of transactions covered by the scheme 1-for the purposes of paragraph 3 of article 44 of the VAT code, the transactions covered by this scheme should be recorded in order to highlight: the value of the transactions) referred to in paragraph 1 of article 1, net of tax; b) value of the tax relating to the operations referred to in point (a) above, with distinct relief amount not yet due. 2-the registration of operations mentioned in the preceding paragraph must be shown in order to allow for the calculation of tax due each period relating to amounts received. Article 6 protection of invoices and receipts for the purposes of article 45 of the VAT code, invoices and receipts referred to in article 4 are numbered below, in one or more series, conveniently referenced and should be kept in the order their duplicates, copies of which have been written off or cancelled with the endorsements needed to identify those who replaced them, if appropriate.

Article 7 General rules requirement Option 1-The taxable persons who carry out the services covered by paragraph 1 of article 1 may choose to apply the General rules of liability laid down in paragraphs 1 and 2 of article 8 of the VAT code, upon prior communication by electronic means addressed to the Directorate-General of taxes. 2-the option by applying the General rules of chargeability must be maintained for a minimum period of three years, after which the taxpayer can resume the implementation of this scheme, after electronic communication to that effect addressed to the Directorate-General of taxes 7. Article 8 subsidiary Application In everything that is not specifically provided for in these rules, shall apply on a supplementary basis the provisions of the VAT code.