HOW TO SUBMIT IRS

COMO ENTREGAR O IRS

🔗 KEY LINKS

FINANÇAS PORTAL

☎️ KEY CONTACT

Taxpayer Assistance Center: +351 217 206 707

WHAT IS IT?

People earning income must file a personal income tax return (IRS) yearly.

WHY WOULD I NEED IT?

Submitting tax returns is a legal requirement where individuals and businesses report their income, expenses, and other financial details to the tax authority. By doing so, taxpayers ensure accurate assessment of their tax liabilities, potentially qualify for refunds, and demonstrate compliance with tax laws.

Failure to file can lead to penalties, while timely submission helps maintain financial records and fulfill obligations under the law. Anyone can apply for the IRS, even when exempt from it, it's a taxpayer prerogative.

STEP-BY-STEP GUIDE

1. Start Session at Finances Portal

2. Select the field IRS

3. Select the field “Filing your tax return”

4. Select the field “Filing the first and replacement tax returns”

5. Chose the year

6. Select. the field “Obtaining a pre-filled declaration”

7. Select the field “Year of income”

8. Taxpayer's NIF A - Enter your NIF, if you want to opt for a joint tax return check the box "option for joint taxation of income" and include your partner's NIF.

9. Simulation: Before submitting your tax return, confirm each amount, review each piece of information and, above all, don't forget to validate your IBAN. This way you will you guarantee that you receive the returns you may be entitled to.

10. Validate: You don’t need to fill in all the fields, if you are in doubt if it is a mandatory field, once you validate what you have filled in, the validation process will let you know the inconsistencies, the fields that are incorrectly filled in and the fields that need to be filled. When you validate you are not submitting your tax return.

11. Once it has been deemed correct, you can either wait for a refund or for a payment notice if the assessment shows that there is an amount to pay.

DOCUMENTS REQUIRED

The process is online, no document is required

However, there are important Annexes - meant to register income from:

Annex A: dependent income and pensions (employment contracts and pensioners).

Annex B: self-employed workers or from isolated acts (green receipt)

Annex C: organized accounting (companies that have a registered accountant).

Annex F: leases or real estate holdings (rents and income from real estate)

Annex H: all the amounts that are deductible when calculating your personal income tax and, although they are pre-filled, can be corrected manually (health, education, general family expenses and home and rental costs).

Annex J: Income earned abroad.

Annex L: Non-habitual residents

Anex SS: Social Security deductions from green receipts issued

FREQUENTLY ASKED QUESTIONS
How much do I need to earn to submit IRS?	The existence minimum has increased to 11,480 euros (in 2023 it was 10,640 euros). This increase guarantees that those who receive the national minimum wage (SMN), which in 2024 will be 820 euros (in 2023 it was 760 euros), will continue to be exempt from IRS.
I noticed that I submitted my declaration wrongly. Can I change it?	You can always submit a substitution before the declaration is considered correct.
I don’t understand Portuguese, how can I fill the fields of my declaration?	To comprehend what the fields mean, use the translation tools of your browser.
I'm not a tax resident in Portugal, do I have to submit IRS?	Like fiscal residents, non-fiscal residents will have to submit their annual income tax return, IRS Form 3, in the same time period. However, they must declare this income as Non-Residents and only attach Annex A of Model 3.
I have a partner; can I send a joint tax return?	Both married and unmarried couples can file a joint tax return; to find out which option is more advantageous for you, separate or joint filing, make sure you do a simulation before filing;

HELP US STAY UP TO DATE: REPORT AN INACCURACY, SUGGEST AN EDIT OR LET US KNOW IF YOU ARE AWARE OF ANY NEWS OR SCAMS THAT SHOULD BE SHARED!