Chapter VIII · Final provisions

Article 100 Receipt for returns filed

Artigo 100.º · Recibo da entrega de declarações

Código do Imposto sobre o Valor Acrescentado · republished by Decree-Law No. 102/2008 · consolidated text checked 26 October 2026

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Where the law requires returns or other documents to be filed in more than one copy, one copy shall be returned to the person filing them, marked as received.

Quando a lei mande efectuar a entrega de declarações ou outros documentos em mais de um exemplar, um deles deve ser devolvido ao apresentante, com menção de recibo.

What we checked in this article

Where more than one copy must be filed, one copy is returned to the filer marked as received.

Not sure how Article 100 applies to your invoices?

We register foreign-owned companies for VAT, set up invoicing, file periodic returns and recapitulative statements, and check place-of-supply and exemption positions, 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.

Applying the law

Portuguese VAT, set up right from the first invoice

Most VAT problems start with a wrong regime at registration or a wrong invoice wording. Tell us what you sell and to whom; we set up the registration, the invoices and the filing calendar.

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