Chapter V · Charging and payment of the tax · Section V · Common provisions

Article 82 Notifications

Artigo 82.º · Notificações

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

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The notifications referred to in Article 28(1), Article 35(4) and (6), Article 41(7), Article 55(5), Article 58(7), Article 63(5), Article 91 and Article 94(3), as well as the decisions referred to in Article 58-A(8) and Article 60(4), are made in accordance with the Code of Tax Procedure and Process.

As notificações referidas nos n.os 1 do artigo 28.º, 4 e 6 do artigo 35.º, 7 do artigo 41.º, 5 do artigo 55.º, 7 do artigo 58.º, 5 do artigo 63.º, no artigo 91.º e no n.º 3 do artigo 94.º, bem como as decisões a que se referem o n.º 8 do artigo 58.º-A e o n.º 4 do artigo 60.º, são efetuadas nos termos do Código de Procedimento e de Processo Tributário.

What we checked in this article

The list of cross-referenced notifications and decisions (Articles 28(1), 35(4) and (6), 41(7), 55(5), 58(7), 58-A(8), 60(4), 63(5), 91 and 94(3)) matches the Portuguese.

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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.

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