Invoicing & Tax Guidelines for Your Performance at Rūmu

If You're Invoicing from Portugal (Portuguese Entity)

No change.

Just issue your invoice as usual, with IVA if applicable.

Make sure it includes your NIF and standard Portuguese invoicing details.

If You're Invoicing from an EU Country (Outside Portugal)

• Do not include 'VAT amount' on your invoice.
• Add the following phrase:

Intra-community service, reverse charge - artigo 6.º nº6 a) CIVA

Make sure your 'EU VAT number' is valid and registered in VIES: ec.europa.eu/taxation_customs/vies.

If You're Invoicing from Outside the EU (Non-EU Entity)

Portugal applies a 25% withholding tax by default on international payments for services performed in Portugal.

This can be avoided if you provide the following:

1. A valid Certificate of Fiscal Residence (issued by your local tax authority - valid for the current year).
2. Your legal name, address, and tax ID exactly as they appear on official records.

These documents allow us to apply for tax exemption through Portugal's RFI (Requisição de Informação Fiscal) procedure under double tax treaty rules.

Please send this before your performance. If not received, 25% of your fee may be withheld.

General Notes

All invoices must clearly include:

• Your full legal name and address
• Tax identification number
• Description of the service ("DJ performance at Rūmu Lisbon - [event date]")
• Total amount due
• Payment details (IBAN, Swift, PayPal etc.)