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

Article 43 Submission of the return by taxable persons carrying out a single taxable transaction

Artigo 43.º · Entrega da declaração por sujeitos passivos que pratiquem uma só operação tributável

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

#

(Repealed.)

(Revogado.)

Not sure how Article 43 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.

Ask us about this articleWhatsApp

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.

Get a written quoteWhatsAppOr write to [email protected]
Get a quote