Chapter VI — Supervision and ex officio determination of the tax
Article 96Compensatory interest and late-payment interest
Value Added Tax Code (CIVA) · Portuguese original · AT source
1 - Whenever, for a reason attributable to the taxable person, the assessment is delayed or a refund higher than that due has been received, compensatory interest is added to the amount of tax under Article 35 of the General Tax Law.
2 - Whenever the tax assessed by the services or by the taxable person is not paid by the end of the statutory deadlines, late-payment interest is due under Article 44 of the General Tax Law.
Corresponds to Article 89 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 96.º — Juros compensatórios e de mora
1 - Sempre que, por facto imputável ao sujeito passivo, for retardada a liquidação ou tenha sido recebido reembolso superior ao devido, acrescem ao montante do imposto juros compensatórios nos termos do artigo 35.º da lei geral tributária.
2 - Sempre que o imposto liquidado pelos serviços ou pelo sujeito passivo não seja pago até ao termo dos prazos legais estabelecidos, são devidos juros de mora nos termos do artigo 44.º da lei geral tributária.
Corresponde ao art.º 89.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.