1. Where, for reasons attributable to the tax services, tax has been assessed in excess of the amount due, an ex officio review shall be carried out under Article 78 of the General Tax Law.
1 - Quando, por motivos imputáveis aos serviços, tenha sido liquidado imposto superior ao devido, procede-se à revisão oficiosa nos termos do artigo 78.º da lei geral tributária.
2. Without prejudice to special provisions, the right of deduction or the right to a refund of tax paid in excess may be exercised only until four years have elapsed since the right of deduction arose or since the tax was paid in excess, respectively.
2 - Sem prejuízo de disposições especiais, o direito à dedução ou ao reembolso do imposto entregue em excesso só pode ser exercido até ao decurso de quatro anos após o nascimento do direito à dedução ou pagamento em excesso do imposto, respectivamente.
The four-year time limit for exercising the right of deduction or to a refund of tax paid in excess, the ex officio review under Article 78 of the General Tax Law for errors attributable to the tax services, and the non-annulment of assessments below the Article 94(5) threshold 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.