Article 1 
Portugal is hereby authorised to apply until 31 December 2009 a special measure for the taxation of doorstep sales that contains provisions derogating from Sixth Directive 77/388/EEC. A business whose total turnover is derived from doorstep sales made by resellers acting in their own name and on their own account may request the administration for authorisation to apply the provisions of Articles 2 and 3 below on condition that: (a) all products sold by the firm are contained in a pre-established price list applicable at the final consumption stage; (b) the firm sells its products direct to resellers who, in turn, sell direct to final consumers.
Article 2 
By way of derogation from Article 21(1)(a) of the Sixth Directive 77/388/EEC, any firm which has been authorised to apply this special measure shall be liable for the tax payable on goods supplied by its resellers to final consumers.
Article 3 
Any reseller supplied by a business authorised to apply this special measure shall be exempt from the obligations laid down in Article 22 of Sixth Directive 77/388/EEC regarding goods it supplies to final consumers.
Article 4 
This Decision is addressed to Portugal.