Portaria n.º 987/2009, de 07 de Setembro de 2009
Portaria n.º 987/2009 de 7 de Setembro De harmonia com as alterações introduzidas na le- gislação nacional por força da transposição da Direc- tiva n.º 2008/117/CE, do Conselho, de 16 de Dezem- bro, que entram em vigor em 1 de Janeiro de 2010, os sujeitos passivos do IVA ficam obrigados ao envio, por transmissão electrónica de dados, da declaração recapitulativa a que se referem a alínea
i) do n.º 1 do artigo 29.º do Código do IVA e a alínea
c) do n.º 1 do artigo 23.º do Regime do IVA nas Transacções Intra- comunitárias.
A presente declaração recapitulativa substitui o anexo recapitulativo à declaração periódica do IVA a que se refere o artigo 30.º do...
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