2. Taxable persons established in the national territory may not benefit from the exemption scheme:
2 - Os sujeitos passivos estabelecidos em território nacional não podem beneficiar do regime de isenção:
a) In the 12 months following cessation where, having been covered by a taxation scheme on the date of cessation of activity, they resume that or another activity;
a) Nos 12 meses seguintes ao da cessação, quando estando enquadrados num regime de tributação à data da cessação de atividade, reiniciem essa ou outra atividade;
b) In the year following cessation where they resume that or another activity and, had they not declared cessation, would have been covered by the normal regime by virtue of Article 58(2)(a).
b) No ano seguinte ao da cessação, quando reiniciem essa ou outra atividade e que, se não tivessem declarado a cessação, seriam enquadrados, por força da alínea a) do n.º 2 do artigo 58.º, no regime normal.
The 12-month bar after cessation for persons under a taxation scheme and the following-year bar where Article 58(2)(a) would have applied 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.