Submitting a declaration of cessation of VAT-liable business activity to the Tax Office

If you have a business and you wish to suspend its VAT-liable activity because you plan to cease operations for an extended period, you can do this by submitting a declaration of cessation of VAT-liable activity to the Tax Office. 

You can resume your activity at any time; there is no deadline for doing so.

Service channels

Learn where you can carry out the service

  • Submit online

    Submitting a declaration of cessation of VAT-liable business activity to the Tax Office

    Free

Who can Submitting a declaration of cessation of VAT-liable business activity to the Tax Office?

  • The legal representative of the company or a chartered accountant.

When can you Submitting a declaration of cessation of VAT-liable business activity to the Tax Office?

The declaration must be submitted within 30 days of the date on which the activity ceases. 

What are the documents and requirements to Submitting a declaration of cessation of VAT-liable business activity to the Tax Office?

What is the Price to Submitting a declaration of cessation of VAT-liable business activity to the Tax Office?

It is free of charge.

How can you Submitting a declaration of cessation of VAT-liable business activity to the Tax Office?

You can submit the declaration of cessation of a VAT-liable activity online or in person.

Online

  1. Log in to the Tax Office portal. 
  2. In the ‘Serviços’ [Services] menu, click on ‘Entregar’ [Submit] > ‘Declarações’ [Declarations] > ‘Atividade’ [Activity] > ‘Cessação de Atividade’ [Cessation of Activity].
  3. Fill in the fields (date of cessation of activity, reason why VAT is no longer payable).
  4. Submit the declaration.

In person
Go to a Tax Office and hand over the requested documents.

Additional information

Please refer to the Cessation of Activity Manual.