Chapter V — Charging and payment of the tax · Subsection II — Flat-rate scheme for farmers
Article 59-ESubsidiary rules
Value Added Tax Code (CIVA) · Portuguese original · AT source
In all matters not inconsistent with this scheme, Articles 52-A to 59 shall apply, with the necessary adaptations. (Wording introduced by Decree-Law no. 35/2025 of 24 March)
Portuguese original
Artigo 59.º-E — Regime subsidiário
Em tudo o que não se mostre contrário ao presente regime, aplicam-se, com as devidas adaptações, as disposições dos artigos 52.º-A a 59.º (Redação do Decreto-Lei n.º 35/2025, de 24 de março)
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.