Chapter V — Charging and payment of the tax · Section III — Other obligations of taxable persons
Article 43Useful Links
Value Added Tax Code (CIVA) · Portuguese original · AT source
Portuguese original
Artigo 43.º — Links Úteis
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.