2. The declaration referred to in the preceding paragraph may be submitted only during the month of January of the year following that in which the conditions referred to in Article 59-A are met, and shall take effect from 1 January of the year in which it is submitted.
2 - A declaração referida no número anterior só pode ser apresentada durante o mês de janeiro do ano seguinte àquele em que se verifiquem os condicionalismos referidos no artigo 59.º-A, produzindo efeitos a partir de 1 de janeiro do ano da apresentação.
3. Taxable persons under the special exemption scheme who opt to apply this scheme shall submit the declaration referred to in Article 32, which shall take effect on submission.
3 - Os sujeitos passivos enquadrados no regime especial de isenção que optem pela aplicação do presente regime devem apresentar a declaração referida no artigo 32.º, a qual produz efeitos no momento da sua apresentação.
4. Having exercised the option under the preceding paragraphs, taxable persons who waive this scheme are required to remain in the scheme chosen for a period of at least five years.
4 - Tendo exercido o direito de opção nos termos dos números anteriores, os sujeitos passivos que renunciem ao presente regime são obrigados a permanecer no regime escolhido durante um período de, pelo menos, cinco anos.
The January filing window with effect from 1 January, the immediate effect for persons already under the special exemption scheme and the five-year minimum stay 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.