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May 15, 2026

This legal provision, Article 63 of a Resolution, clarifies the procedure for managing tax periods when a registrant loses capacity. It mandates that the current tax period concludes on the day before incapacitation occurs. A new tax period commences on the day of incapacitation, registered in the name of the legal representative. The text defines an incapacitated person as a registrant who dies, is liquidated, enters receivership, or becomes bankrupt. For all VAT purposes under the Decree-Law and this Resolution, the legal representative is treated as the registrant throughout the period of incapacitation.

Part 14 - Tax Returns and Tax Periods

Article 63 - Tax Periods in the Case of Loss of Capacity

If a person becomes incapacitated, his current tax period shall end on the day before the person became an incapacitated person. A new tax period shall commence on the day the person became incapacitated person in the name of the legal representative.
For the purposes of Clause (1) of this Article, the 'incapacitated person' means a registrant who dies, or goes into liquidation or receivership, or becomes bankrupt or incapacitated.
For the purposes of the new tax period referred to in Clause (1) and subsequent tax periods, the legal representative shall be treated as the registrant himself for the purposes of the Decree-Law and this Resolution throughout the period of incapacitation.