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No collection takes place where, as a result of an assessment made, the amount assessed is less than EUR 25.
Não há lugar a cobrança quando, em virtude de liquidação efetuada, a importância liquidada for inferior a (euro) 25.
What we checked in this article
The EUR 25 threshold below which no collection takes place is retained.
Does Article 111 affect your company’s tax bill?
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Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.