Article 6º of Decree-Law 198/90, with the changes in the meantime introduced, allows for a VAT exemption on the sale of goods higher than €1.000,00, made in Portuguese territory by a Portuguese suplier to a Portuguese exporter, under certain conditions. In a nutshell, if the goods are directly deliver to the custom broker, and not to the exporter, and all the parties comply with necessary documention and deadlines, the sale referred will be tax exempted.

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