1. For the purposes of compliance with the obligations under this Code, the competent tax office is that of the tax area in which the taxable person has its seat or principal establishment or, failing that, its domicile.
1 - Para efeitos do cumprimento das obrigações do presente diploma, considera-se serviço de finanças competente o da área fiscal onde o sujeito passivo tiver a sua sede, estabelecimento principal ou, na falta deste, o domicílio.
2. In the case of taxable persons with income subject to personal income tax (IRS), the competent tax office is that of the area of their tax domicile.
2 - Tratando-se de sujeitos passivos titulares de rendimentos sujeitos a IRS, considera-se serviço de finanças competente o da área do respectivo domicílio fiscal.
3. For taxable persons, whether individuals or legal persons, with their domicile or seat outside the national territory, the competent tax office is that of the tax area in which the fixed establishment is located or, failing that, that of the tax area of the seat, principal establishment or domicile of the representative.
3 - Para os sujeitos passivos, pessoas singulares ou colectivas, com domicílio ou sede fora do território nacional, o serviço de finanças competente é a da área fiscal onde estiver situado o estabelecimento estável ou, na falta deste, o da área fiscal da sede, estabelecimento principal ou domicílio do representante.
4. For non-resident taxable persons without a fixed establishment in the national territory and without a representative, the competent tax office is Lisbon 3 tax office.
4 - Para os sujeitos passivos não residentes, sem estabelecimento estável em território nacional, que não tenham representante, considera-se competente o serviço de finanças de Lisboa 3.
The rules on the competent tax office (registered office, IRS tax domicile, permanent establishment or representative, Lisbon 3 for non-residents without either) and the Article 35 filing rule for Articles 31 to 33 declarations 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.