Digital Government Factsheet Portugal

Corporate tax: declaration, notification 
Responsibility: Central Government, Ministry of Finance and Public Administration, 
Tax and Customs Authority 
Website:
http://www.portaldasfinancas.gov.pt/ 
Description:
Corporate income tax (IRC) return must be filed by the taxpayer by 
electronic data submission. On 2019, the submission deadline was 
changed to June 30. Following the assessment of the tax return, the 
taxpayer is notified by electronic means of the amount of tax due for 
payment; only in exceptional situations is the notification issued on 
paper (and measures are being taken to enforce electronic 
notification on all cases by the end of 2019). 
Customs declarations (e-Customs) 
Responsibility: Central Government, Ministry of Finance and Public Administration, 
Tax and Customs Authority 
Website:
http://www.portaldasfinancas.gov.pt/
  
Description:
Online filling for customs’ operations.
Duty free online reimbursement
Responsibility: Central Government, Ministry of Finance and Public Administration
Website:
http://www.portaldasfinancas.gov.pt/
 
Description:
The reimbursement of VAT to travellers from outside the European 
Union, on purchases made in Portugal, is now totally dematerialised, 
through the program E-Taxfree Portugal. Under this regime, in 
operation since mid-2018, travellers can now certify that they carry 
the purchased goods with them when they exit the European Union 
territory, allowing them to be entitled to a VAT reimbursement on 
those specific Portuguese purchases. The certification process is 
automatically carried out through electronic Kiosks located in all 
Portuguese airports. 

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Digital Government Factsheets - Portugal 
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