General and Practical Information for Contractors

Announcements for Contractors made prior to September 1st 2011 can be found at www2.inl.int

See Contract Opportunities prior to September 1st 2011 >>

Welcome to the contractors´ area of INL website which includes information about contract opportunities.

1) Ordering and invoicing arrangements

Invoices should be addressed to: 

INTERNATIONAL IBERIAN NANOTECHNOLOGY LABORATORY

2) Procurement Rules and General Contract Conditions

Procurement Rules and General Contract Conditions can be downloaded here. 

3) Vat and invoicing rules

3.1. 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.

3.2. 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.

3.2.1 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.

3.3. 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.

3.4. FURTHER GUIDANCE FOR NON-PORTUGUESE FIRMS
For any questions related to VAT payable by non-portuguese firms, please contact Procurement Service.