Chapter V — Charging and payment of the tax · Section III — Other obligations of taxable persons
Article 33Cessation of activity return
Value Added Tax Code (CIVA) · Portuguese original · AT source
In the case of cessation of activity, the taxable person must submit the respective return within 30 days of the date of cessation.
Corresponds to Article 32 in the wording prior to the revision of the text carried out by Decree-Law no. 102/2008 of 20/06. Note -
Portuguese original
Artigo 33.º — Declaração de cessação de actividade
No caso de cessação de actividade, deve o sujeito passivo, no prazo de 30 dias a contar da data da cessação, entregar a respectiva declaração.
Corresponde ao art.º 32.º, na redacção anterior à revisão do articulado, efectuada pelo Decreto-Lei n.º102/2008, de 20/06. Nota -
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.