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Tax

Council of Ministers Reworks the IVA Liquidation Regime on Combustíveis to Choke Out Fuel-Sector Fraud — Leitão Amaro Backs the CIVA Adjustment as the Same 11 June Vote Wraps an SME Capital-Markets Simplification Package

Council of Ministers Reworks the IVA Liquidation Regime on Combustíveis to Choke Out Fuel-Sector Fraud — Leitão Amaro Backs the CIVA Adjustment as the Same 11 June Vote Wraps an SME Capital-Markets Simplification Package

The Council of Ministers approved a CIVA rework on 11 June 2026 that shifts the VAT liquidation moment on combustíveis upstream to the entrepôt aduaneiro entry gateway — closing the missing-trader gap, alongside a paired SME capital-markets simplification package.
The Portugal Brief
Obtaining the NIF (Número de Identificação Fiscal) in Portugal in 2026 — A Practical Guide to the Cinco Caminhos for Foreign Residents, the AT Portal das Finanças, the Representante Fiscal Threshold and the Cartão de Contribuinte Lookup

Obtaining the NIF (Número de Identificação Fiscal) in Portugal in 2026 — A Practical Guide to the Cinco Caminhos for Foreign Residents, the AT Portal das Finanças, the Representante Fiscal Threshold and the Cartão de Contribuinte Lookup

The NIF (Número de Identificação Fiscal) is the load-bearing tax-ID anchor for any expat in Portugal. This guide covers the five caminhos for obtaining it, the Representante Fiscal threshold for non-EEA applicants, AT Portal das Finanças set-up.
The Portugal Brief
Paying the Imposto Único de Circulação (IUC) in Portugal in 2026 — A Practical Guide to the Six Categorias, the Cilindrada/CO₂ Brackets, the Adicional for Diesel, EV and Disability Exemptions and the Birth-Month Window Before the 2027 April Switch

Paying the Imposto Único de Circulação (IUC) in Portugal in 2026 — A Practical Guide to the Six Categorias, the Cilindrada/CO₂ Brackets, the Adicional for Diesel, EV and Disability Exemptions and the Birth-Month Window Before the 2027 April Switch

A practical guide to the Imposto Único de Circulação (IUC) for 2026: the six categorias, the cilindrada and CO₂ brackets, the Adicional de IUC for diesel cars, the EV and disability exemptions, the birth-month payment window, the Portal das Finanças payment flow and the April 2027 switch.
The Portugal Brief
Programa de Apoio ao Arrendamento Runs Seven Years Without IHRU Inspections — Tax Exemptions on Roughly 1,000 Active Contracts Sit Unchecked as the Simplified Accessible Rental Regime Takes Over From the 2019 Scheme on 1 September 2026

Programa de Apoio ao Arrendamento Runs Seven Years Without IHRU Inspections — Tax Exemptions on Roughly 1,000 Active Contracts Sit Unchecked as the Simplified Accessible Rental Regime Takes Over From the 2019 Scheme on 1 September 2026

An external evaluation commissioned by the Instituto da Habitação e da Reabilitação Urbana (Institute for Housing and Urban Rehabilitation, IHRU) and surfaced in Público on Monday 8 June 2026 lands a hard finding on the central instrument of...
The Portugal Brief
Filing the IRS Annual Income-Tax Return in Portugal in 2026 — A Practical Guide to the 1 April–30 June Window, the Modelo 3 Anexos Stack, the Portal das Finanças Pre-Filled Declaration and the Reembolso Pipeline

Filing the IRS Annual Income-Tax Return in Portugal in 2026 — A Practical Guide to the 1 April–30 June Window, the Modelo 3 Anexos Stack, the Portal das Finanças Pre-Filled Declaration and the Reembolso Pipeline

The IRS (Imposto sobre o Rendimento das Pessoas Singulares, Personal Income Tax) annual return — Modelo 3 — covers the calendar-year 2025 income of every resident taxpayer (and certain non-resident taxpayers with Portuguese-source income) and must...
The Portugal Brief
Bastonária Paula Franco Says IRS Refund Pipeline Has "Practically Stopped" with Thousands of Declarações por Liquidar — Ordem dos Contabilistas Flags Reform Results Still Not Showing Up

Bastonária Paula Franco Says IRS Refund Pipeline Has "Practically Stopped" with Thousands of Declarações por Liquidar — Ordem dos Contabilistas Flags Reform Results Still Not Showing Up

Speaking on Conversa Capital (Antena 1 / Jornal de Negócios), Bastonária Paula Franco said IRS reimbursement processing is now "practically stopped" with thousands of declarations pending — and that the 2026 housing fiscal package is "no miracle" despite well-aimed measures.
The Portugal Brief