Penalties (Portugal)
The Portuguese VAT system contains a number of penalty provisions designed to encourage compliant behaviour from taxpayers. In addition, the penalties are geared towards encouraging taxpayers to take reasonable care in the process of fulfilling their obligations under the VAT system.
The penalties fall into the following broad categories:
- Ìý
•ÌýÌýÌýÌý failure to notify;
- Ìý
•ÌýÌýÌýÌý inaccuracy; and
- Ìý
•ÌýÌýÌýÌý late filing and late payment.
Each of these are examined
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Web page updated on 17 Mar 2025 16:10