Chapter VI · Oversight and ex officio determination of the tax

Article 84 Supervisory bodies

Artigo 84.º · Entidades fiscalizadoras

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

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Compliance with the obligations imposed by this enactment is supervised, in general and within the limits of their respective powers, by all authorities, administrative bodies, public offices and legal persons of public utility and, in particular, by the Directorate-General for Taxation (DGCI).

O cumprimento das obrigações impostas por este diploma é fiscalizado, em geral, e dentro dos limites da respectiva competência, por todas as autoridades, corpos administrativos, repartições públicas e pessoas colectivas de utilidade pública e, em especial, pela Direcção-Geral dos Impostos.

What we checked in this article

General supervision by all public authorities and specific supervision by the tax administration are retained.

Not sure how Article 84 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.

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.

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