1. Tax may be assessed only within the time limits and under the terms laid down in Articles 45 and 46 of the General Tax Law, except as provided in the following paragraph.
1 - Só pode ser liquidado imposto nos prazos e nos termos previstos nos artigos 45.º e 46.º da lei geral tributária, com exceção do disposto no número seguinte.
3. Until the end of the time limits referred to in paragraph 1, corrections and ex officio assessments may be supplemented or amended on the basis of new information that subsequently comes to light, in accordance with the law.
3 - Até ao final dos prazos referidos no n.º 1, as retificações e as tributações oficiosas podem ser integradas ou modificadas com base no conhecimento ulterior de novos elementos, nos termos legais.
4. The notification of the tax determined under the preceding paragraph shall state, on pain of nullity, the new information and the acts or facts through which it came to the knowledge of the tax administration.
4 - A notificação do apuramento do imposto nos termos do número anterior deve indicar, sob pena de nulidade, os novos elementos e os actos ou factos através dos quais chegaram ao conhecimento da administração fiscal.
5. The Tax and Customs Authority (AT) shall not collect any amount, even where it results from an additional assessment, if that amount is less than EUR 25, and the same threshold shall apply to the issue of the certificates of debt provided for in Article 27(6), Article 28(2) and Article 88(3) and (6), except for assessments resulting from importations of small consignments of an intrinsic value not exceeding EUR 150.
5 - A Autoridade Tributária e Aduaneira não procede à cobrança, ainda que em resultado de liquidação adicional, quando o seu quantitativo for inferior a 25 (euro), devendo o mesmo limite ser observado na extração das certidões de dívida previstas no n.º 6 do artigo 27.º, no n.º 2 do artigo 28.º e nos n.os 3 e 6 do artigo 88.º, com exceção das liquidações que resultem de importações de pequenas remessas de valor intrínseco não superior a 150 (euro).
The references to Articles 45 and 46 of the General Tax Law, the start of the expiry period from the notification of the acquirer under Article 78-B(5) for additional assessments under Article 78-C, the EUR 25 collection threshold (with its cross-references to Articles 27(6), 28(2) and 88(3) and (6)), the exception for imports of small consignments of intrinsic value not exceeding EUR 150, and the application of the threshold to the annual amount under Article 95 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.