Início de atividade (start-of-activity declaration)
Verified
FACT ID · cae-inicio-atividade
Canonical value
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 ·
Issuing authority
gov.pt — Declaração de início de atividade (pessoa coletiva)
Legal instrument
CIVA Art. 31.º; CIRC Art. 118.º
Last verified
Review cadence
quarterly
Notes
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.
Change history
Initial captureBefore 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.
No further changes recorded yet — unchanged since it was first captured.
