Title 3 - Supply
Chapter 2 - Deemed Supply
Article 12
Exceptions from Deemed Supply
A supply is not considered as deemed in any of the following cases:
If no Input Tax was recovered for the related Goods and Services.
If the supply is an Exempt Supply.
If the recovered Input Tax has been adjusted for the Goods and Services pursuant to the Capital Assets Scheme.
If the value of the supply of the Goods, for each Recipient of Goods within a 12-month period, does not exceed the amount specified in the Executive Regulation of this Decree-Law, and the Goods were supplied as samples or commercial gifts.
If the total Output Tax due for all the Deemed Supplies per Person for a 12-month period is less than the amount specified in the Executive Regulation of this Decree-Law.