Chapter VIII · Final provisions

Article 101 Sending returns and documents by post and by electronic transmission

Artigo 101.º · Remessa de declarações e documentos pelo correio e por transmissão electrónica

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

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Returns which by law must be filed at a tax office or at another legally authorised place, and documents of any other kind required by the Directorate-General for Taxation (DGCI), except those that must be sent electronically, may be sent by registered post, accompanied by a duly addressed and stamped envelope for the immediate return, also by registered post, of the duplicates or of the documents, where applicable.

As declarações que, segundo a lei, devam ser apresentadas num serviço de finanças ou noutro local legalmente autorizado, bem como os documentos de qualquer outra natureza exigidos pela Direcção-Geral dos Impostos, com excepção dos que devem ser enviados por via electrónica, podem ser remetidos pelo correio, sob registo postal, acompanhados de um sobrescrito, devidamente endereçado e franquiado, para a devolução imediata, também sob registo, dos duplicados ou dos documentos, quando for caso disso.

What we checked in this article

Returns and documents may be sent by registered post, except those that must be sent electronically, with a stamped addressed envelope for return of duplicates by registered post.

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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.

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