Chapter V · Charging and payment of the tax · Section IV · Special schemes · Subsection I · Exemption scheme

Article 57 Declaration and invoicing obligations

Artigo 57.º · Obrigações declarativas e de faturação

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

1. Without prejudice to the following article, taxable persons exempt under Article 53(1) shall comply with Article 29(1)(a) and (b).

1 - Sem prejuízo do disposto no artigo seguinte, os sujeitos passivos isentos nos termos do n.º 1 do artigo 53.º devem cumprir o disposto nas alíneas a) e b) do n.º 1 do artigo 29.º

2. Invoices issued by the taxable persons referred to in the preceding paragraph in the course of their activity shall always bear the statement ‘IVA - regime de isenção’ (VAT – exemption scheme).

2 - As faturas emitidas pelos sujeitos passivos referidos no número anterior no exercício da sua atividade devem sempre conter a menção ‘IVA - regime de isenção’.

What we checked in this article

The obligations under Article 29(1)(a) and (b) and the mandatory invoice statement ‘IVA - regime de isenção’ are retained.

Not sure how Article 57 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 article WhatsApp

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 quote WhatsAppOr write to [email protected]