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May 25, 2026

This provision establishes the rules for displaying prices for taxable supplies. The default requirement is that all declared prices must be inclusive of VAT. However, the text permits the declaration of tax-exclusive prices for two specific cases: supplies intended for exportation and supplies made to another VAT-registered person, provided it is explicitly identified as such. The provision mandates the use of tax-exclusive pricing for supplies subject to the reverse charge mechanism under Article 48(1) of the Decree-Law and for certain taxable goods supplied to a registrant as per Article 48(3) of the Decree-Law.

Part 4 - Rules on Supplies

Article 27 - Tax Exclusive Price

The declared prices shall be inclusive of tax in case of the taxable supply.
Notwithstanding the provisions of Clause (1) above, the taxable person may declare tax-exclusive prices in the following cases:
1. Supply of goods or services for exportation;
2. If the customer is a registrant.
If the declaration of prices as being exclusive of tax applies in accordance with Clause (2) of this Article, the price shall be explicitly identified as being exclusive of tax.
Notwithstanding the provisions of Clause (1) above, the taxable person shall declare the price as being exclusive of tax in the following cases:
1. Supply of relevant goods or relevant services to which the provisions of Clause (1) of Article 48 of the Decree-Law apply.
2. Supply of taxable goods in accordance with Clause (3) of Article 48 of the Decree-Law.