# 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](https://tudocerto.app/en/guides/what-do-i-owe).

### 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](https://tudocerto.app/en/guides/irs-return-status).

### 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](https://tudocerto.app/en/guides/payment-plan).

### 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](https://tudocerto.app/en/guides/pay-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](https://tudocerto.app/en/guides/pay-in-parts).

### 2ª via (second copy)

A new copy of a document, such as a bill. See [where to issue one](https://tudocerto.app/en/guides/second-copy).

### 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.

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Source: https://tudocerto.app/en/glossary

tudo certo. is an independent tool and is not affiliated with the Autoridade Tributária e Aduaneira. We don't provide tax advice. Figures reflect official 2026 rules; always confirm yours on the Portal das Finanças.