Portugal is hereby authorised to apply a special scheme for the taxation of doorstep sales that contains provisions derogating from Directive 2006/112/EC.
Firms whose total turnover is derived from doorstep sales made by resellers acting in their own name and on their own account may request authorisation from the administration to apply the special scheme provided the following conditions are met:
all products sold by the firm appear in a pre-established list of the prices applicable at the final consumption stage;
the firm sells its products direct to resellers who, in turn, sell direct to final consumers.