Chapter V · Charging and payment of the tax · Section III · Other obligations of taxable persons

Article 33 Declaration of cessation of activity

Artigo 33.º · Declaração de cessação de actividade

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

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In the event of cessation of activity, the taxable person must submit the corresponding declaration within 30 days of the date of cessation.

No caso de cessação de actividade, deve o sujeito passivo, no prazo de 30 dias a contar da data da cessação, entregar a respectiva declaração.

What we checked in this article

The 30-day time limit from the date of cessation is retained.

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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.

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