Chapter V — Charging and payment of the tax · Section V — Common provisions
Article 82Notifications
Value Added Tax Code (CIVA) · Portuguese original · AT source
The notifications referred to in Article 28(1), Article 35(4) and (6), Article 41(7), Article 55(5), Article 58(7), Article 63(5), Article 91 and Article 94(3), as well as the decisions referred to in Article 58-A(8) and Article 60(4), are made in accordance with the Code of Tax Procedure and Process (Código de Procedimento e de Processo Tributário). (Wording introduced by Decree-Law no. 35/2025 of 24 March)
Corresponds to Article 74 in the wording prior to the renumbering of the articles carried out by Decree-Law no. 102/2008 of 20/06 Note -
Version up to:
→ March 2025
→ December 2012
•••
Contains the following amendments:
→ Decree-Law no. 35/2025 - 24/03
→ Law no. 66-B/2012 - 31/12
•••
Portuguese original
Artigo 82.º — Notificações
As notificações referidas nos n.os 1 do artigo 28.º, 4 e 6 do artigo 35.º, 7 do artigo 41.º, 5 do artigo 55.º, 7 do artigo 58.º, 5 do artigo 63.º, no artigo 91.º e no n.º 3 do artigo 94.º, bem como as decisões a que se referem o n.º 8 do artigo 58.º-A e o n.º 4 do artigo 60.º, são efetuadas nos termos do Código de Procedimento e de Processo Tributário. (Redação do Decreto-Lei n.º 35/2025, de 24 de março)
Corresponde ao art.º 74.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.