1. Natural or legal persons carrying on an activity subject to VAT must submit the corresponding declaration at any tax office or other legally authorised place before commencing the activity.
1 - As pessoas singulares ou coletivas que exerçam uma atividade sujeita a IVA devem apresentar, em qualquer serviço de finanças ou noutro local legalmente autorizado, antes de iniciado o exercício da atividade, a respetiva declaração.
3. The declaration referred to in paragraph 1 is not required in the case of persons liable to VAT for carrying out a single taxable transaction under Article 2(1)(a).
3 - Não há lugar à entrega da declaração referida no n.º 1 quando se trate de pessoas sujeitas a IVA pela prática de uma só operação tributável nos termos da alínea a) do n.º 1 do artigo 2.º
The obligation to file before commencing the activity and the exclusion of persons liable for a single taxable transaction under Article 2(1)(a) are retained.
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.