Chapter VI · Oversight and ex officio determination of the tax

Article 95 Annual aggregation of assessments

Artigo 95.º · Anualização das liquidações

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 assessments referred to in Articles 87 and 88 may be aggregated by calendar year in a single collection document.

As liquidações referidas nos artigos 87.º e 88.º podem ser agregadas por anos civis num único documento de cobrança.

What we checked in this article

The assessments under Articles 87 and 88 may be aggregated by calendar year in a single collection document.

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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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