Contractors
Welcome to the contractors´ area of INL website which includes information about contract opportunities.
Ordering and invoicing arrangements
Invoice addresses
Invoices should be addressed to INL office:
INL (INTERNATIONAL IBERIAN NANOTECHNOLOGY LABORATORY)
VAT NUMBER:
508633346
Av. Mestre Jose Veiga
4715-310 BRAGA
PORTUGAL
Tel. +351 253 090 612
Fax: +351 253 090 619
Purchases Service:
Susana Bastos
Email: sbastos@inl.int
Vat and invoicing rules
1. VAT EXEMPTION
INL is exempted from Value Added Tax (VAT) and is based on Article 9 of its Host State Agreement dated 19 January 2008 and implemented by the Portuguese “Conselho de Ministros” dated 23 March 2008 . The Portuguese-Finance Ministry has opted for an exemption by reimbursement of any VAT payable in Portugal.
2. INVOICING INSTRUCTIONS
In view of the above, the contractor shall draw up his invoices in accordance with the instructions below.
All invoices shall indicate the reference of the contract/order.
2.1 Supplies /Services
Place of delivery: INL - BRAGA
Origin: any country other than Portugal
- Invoices shall be drawn up exclusive of VAT. Supplies originating from European Union are exempted from VAT according to Article 15.10 of the EU Directive on VAT
- In the case of services from third countries, where the work has taken place determines the VAT Exemption, according to Article 6 of CIVA of Portugal.
Origin: Portugal
- Invoices shall be drawn up inclusive of Portuguese VAT in euro and issued through the holder of an EU VAT number
- Invoices shall state the Portuguese VAT identification code
3. CONTRACTOR’S LIABILITY
It shall be the contractor's sole responsibility and liability to determine the VAT applicable to the supplies and services in accordance with applicable laws. The contractor shall hold INL free and harmless with regard to any claims and indemnify it for any cost arising in relation thereto.
4. FURTHER GUIDANCE FOR NON-PORTUGUESE FIRMS
For any questions related to VAT payable by non-portuguese firms, please contact Purchases Service |
