Companies (with headquarters or management in Portuguese territory);
Public Entities;
IPSS and Associations;
Individual entrepreneurs and self-employed workers, covered by the linkedin database VAT regime (who submit the periodic VAT declaration, monthly or quarterly).
When starting a business, it is mandatory to sign up and activate an electronic mailbox. Taxpayers exempt from VAT, who are now included in the normal regime, also have this obligation. The maximum period is 30 days in both situations.
If taxpayers do not adhere to electronic notifications, they are subject to fines ranging from €50 to €500. The Tax Authority foresees the cancellation of the fine and new deadlines for adherence to the service, provided that the infraction does not cause harm to tax revenue and is duly regularized. The taxpayer must request exemption from the application of the fine at a tax office.
What is Via CTT?
Via CTT is a free service, granted to CTT, which allows you to receive electronic notifications from the Tax Authorities in digital format. Its main purposes are, on the one hand, to simplify compliance with tax obligations and, on the other, to facilitate communication between the Tax Authority and taxpayers.
There are some advantages of Via CTT, namely the fact that it is a reliable and confidential service, has a legal nature (under the Electronic Commerce Law ) and is always accessible.
How to join Via CTT?
Joining the electronic mailbox is simple and free. You can join through the following channels:
Via CTT - subscribe to the Tax and Customs Authority entity;
Finance Portal - select the Electronic Notifications > Join option;
Post Offices - at local offices.
Obtain more information from AT, via the Telephone Service Centre (707206 707 from 8:30 am to 7:30 pm) or via the Finance portal .
