1. Without prejudice to the obligations laid down in this Code, taxpayers who hold Category B income are subject to the invoicing, receipt-issuing and archiving obligations laid down in the VAT Code and in Decree-Law No. 28/2019 of 15 February.
1 - Sem prejuízo das obrigações previstas no presente Código, os sujeitos passivos titulares de rendimentos da categoria B estão sujeitos às obrigações de faturação, de emissão de recibo e de arquivo nos termos previstos no Código do IVA e no Decreto-Lei n.º 28/2019, de 15 de fevereiro.
The invoicing, receipt and archiving obligations by reference to the VAT Code and Decree-Law No. 28/2019 of 15 February, and the repeal of paragraph 2, are retained.
We prepare IRS returns for residents and non-residents, set up withholding for employers, and model salary versus dividends for company owners, in English. A written answer and a fixed quote within one working day.
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.