Início de atividade (start-of-activity declaration)
Verified
معرّف الحقيقة · cae-inicio-atividade
القيمة المرجعية
Before the first VAT-liable operation, the company must file a declaração de início de atividade at Finanças (declaring its CAE, tax regime and IVA status). It can be filed online on the Portal das Finanças or at a Finanças desk / Loja do Cidadão.●VERIFIED ·
الجهة المُصدِرة
gov.pt — Declaração de início de atividade (pessoa coletiva)
الصك القانوني
CIVA Art. 31.º; CIRC Art. 118.º
آخر تحقق
دورية المراجعة
quarterly
ملاحظات
Must be submitted before the first operation subject to IVA (even if IVA-exempt). For a company this is normally handled by the certified accountant. Failure to file is a tax infraction (coima). The precise article citations (CIVA Art. 31.º / CIRC Art. 118.º) are the declaration-of-activity provisions; treat as faithful-paraphrase of the obligation rather than verbatim.
سجل التغييرات
التسجيل الأوليBefore the first VAT-liable operation, the company must file a declaração de início de atividade at Finanças (declaring its CAE, tax regime and IVA status). It can be filed online on the Portal das Finanças or at a Finanças desk / Loja do Cidadão.
لا تغييرات أخرى مُسجَّلة بعد — هذه القيمة لم تتغيّر منذ تسجيلها لأول مرة.
