Sale of real estate – Mandatory to issue invoice in certified program

On December 30, 2020, the Binding Information issued by AT on the theme “MANDATORY ISIS ISING FOR SALE OF PROPERTY EXEMPT FROM VAT” was made available, Case No. 16416,

by order of 28-12-2020, of the Director of Services of VAT, which confirmed that it is mandatory to issue an invoice for each transfer of immovable property, exempt from VAT in accordance with Article 9(30) of the CIVA, as a change to the CIVA which entered into force on 1 January 2020.

In this sense, it should be lowered that the purchaser of these immovable property must also require the issuance of the respective purchase invoice, issued in accordance with the legal terms provided for in the CIVA, which must be attached to the deed of purchase in his possession.

Thus, as for the sale of real estate, only the issuance of invoices is waived, which may be replaced by the deed, in situations of sale of property with waiver of the exemption provided for in Article 12(5) of the CIVA. As provided for in Article 11(2) of the regime laid down in Decree-Law No. 21/2007 of 29 January, which states that, in the case of taxable persons who opt for the application of that scheme, the deed may replace the issuing of invoices provided that, with the exception of numbering, the particulars referred to in Article 36 of the CIVA and the words ‘VAT due by the purchaser’ are included therein.

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