Glossary

Portuguese tax terms, in plain English

The Portal das Finanças is only in Portuguese and uses words hardly anyone uses anywhere else. Here is what each one means, in a sentence or two.

Updated 18 September 2026

Nota de cobrança (bill): The document that says how much you have to pay, for which tax and by when. It appears on the Portal's list of payments due.
Nota de liquidação (tax assessment): The result of a tax calculation, such as IRS: it says how much you pay or get back for that year.
Comprovativo de entrega (proof of filing): Proof that a return was filed and received by the Finanças.
Declaração certa (return accepted): The status of a return that was validated with no problems.
Declaração com divergências (return with divergences): The Finanças found differences in the return, which stays on hold until they are sorted out. See the IRS stages.
Data limite de pagamento (payment deadline): The last day of a bill's voluntary payment period. After it, late-payment interest starts to run.
Juros de mora (late-payment interest): Interest charged for paying after the deadline, and on each installment of a plan. The rate is set every year: 7.221% a year in 2026.
Juros compensatórios (compensatory interest): Interest charged when, through the taxpayer's own doing, tax was assessed late or below what was due.
Coima (fine): A penalty for a tax offence, such as filing a return late. Always paid in one go: it cannot go on a plan or be paid in parts.
Plano de prestações (payment plan): A request to pay a debt in monthly installments, up to 36. See the rules.
Garantia (guarantee): Security given against a debt, such as a bank guarantee. A plan only needs one above 12 installments on debts over 5 000 € (individuals).
Unidade de conta, UC (unit of account): A reference amount set by law: 102 € in 2026. The minimum plan installment is a quarter of it, 25.50 €.
Deferido, em análise, indeferido: The statuses of a request such as a payment plan: approved, still under review, or rejected.
Referência de pagamento (payment reference): The number you pay a bill with, at a Multibanco ATM, in online banking or by MB WAY.
Pagamento parcial (partial payment): Paying only part of a bill; the rest stays owed. Only some bills accept it. See how to ask.
2ª via (second copy): A new copy of a document, such as a bill. See where to issue one.
Execução fiscal (enforced collection): Enforced collection of a debt that was not paid in the voluntary period, with extra costs. On the bill's detail page it shows as a case with a certidão de dívida.
Certidão de dívida (debt certificate): The document with which the Finanças start enforced collection of a debt.
IRS: Personal income tax, declared every year.
IRC: Corporate income tax: the company equivalent of IRS.
IMI: Municipal property tax, paid every year by a property's owner.
IUC: Single circulation tax (road tax), paid every year by a vehicle's owner.
IVA: Value added tax (VAT), declared periodically by companies and the self-employed.
NIF: The tax identification number: your Portuguese taxpayer number.
AT: The Autoridade Tributária e Aduaneira, known as «the Finanças». It runs the Portal das Finanças.