Chapter VIII — Final provisions
Article 100Receipt for the submission of returns
Value Added Tax Code (CIVA) · Portuguese original · AT source
Where the law requires returns or other documents to be submitted in more than one copy, one of them must be returned to the person submitting them, marked as a receipt.
Portuguese original
Artigo 100.º — Recibo da entrega de declarações
Quando a lei mande efectuar a entrega de declarações ou outros documentos em mais de um exemplar, um deles deve ser devolvido ao apresentante, com menção de recibo.
Unofficial English translation by iva.pt of the consolidated Portuguese text published by the Tax and Customs Authority (AT), retrieved on 28 Oct 2026. Only the Portuguese text has legal force; in case of any discrepancy, the Portuguese original prevails. Not legal or tax advice.