Chapter VI — Supervision and ex officio determination of the tax
Article 91Assessment of the tax
Value Added Tax Code (CIVA) · Portuguese original · AT source
Once the review procedure provided for in the General Tax Law has been concluded, the assessment of the tax is deemed to have been made, and the taxable person is notified under and for the purposes of Article 28
Corresponds to Article 85 in the wording prior to the renumbering of the articles carried out by Decree-Law no. 102/2008 of 20/06 Note -
Portuguese original
Artigo 91.º — Liquidação do imposto
Concluído o procedimento de revisão previsto na lei geral tributária, considera-se efectuada a liquidação do imposto, notificando-se o sujeito passivo nos termos e para os efeitos do artigo 28.º
Corresponde ao art.º 85.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.