A supply of Services shall be every supply that is not considered a supply of Goods, including any provision of Services specified in the Executive Regulation of this Decree-Law.
Beta Version
Website Last updated:
May 15, 2026
Article 6 of this Decree-Law provides the foundational legal definition for a 'Supply of Services' for tax purposes. The article establishes a broad, residual definition, stipulating that a supply of services encompasses any transaction that is not legally classified as a 'Supply of Goods'. This catch-all approach ensures comprehensive coverage for all non-goods transactions. Furthermore, the provision explicitly states that the definition is inclusive of any specific services that are further detailed and enumerated within the Executive Regulation of the Decree-Law. This empowers the Executive Regulation to provide additional clarity and specify particular transactions that fall under this category.
Title 3 - Supply
Chapter 1 - Supply of Goods and Services
Article 6
Supply of Services
Continue Reading
Access Full Content
You're viewing a preview of this document. Please log in to unlock the complete content, annotations, and research tools.