If you are a landlord and receive rent from a leased property, you must issue electronic rent receipts on the Tax Portal. In this guide, we explain who is required, how to issue receipts step by step, and the most common errors to avoid.
All landlords who earn rental income (category F of IRS) are required to issue electronic rent receipts on the Finance Portal, regardless of the type of property (residential, commercial, or other).
Reciepts are not required to be issued online:
In these cases, it is possible to use manual receipts, but the lease agreement must be previously registered with "Poupança no Minuto".
Refer:
Confirm the data of the contract (tenant, address, NIF) and proceed.
After filling out, submit the receipt. The system generates an electronic income receipt in PDF format, which you can save or send to the tenant.
Receipts must be issued monthly, in the month in which the income is received. It is not necessary to issue them before or after this period.
If the rent is paid: Poupança no Minuto.
Fixing errors may involve canceling the receipt and issuing a new one.
Who is required to issue electronic rent receipts? All landlords with rental income, except those over 65 years old or exempt for justified reasons.
Can I issue paper receipts? Yes, but only if you are legally exempt from the electronic obligation (e.g. age ≥ 65 years or without internet access).
What happens if you don't issue receipts? You are in tax non-compliance. The AT can apply fines and the landlord is unable to correctly declare income in the IRS.
(Source: www.poupancanominuto.pt)
Can I correct a receipt after it has been issued? Yes. You should void the incorrect receipt and issue a new one with the correct data.
Does the tenant automatically receive the receipt? No. The landlord must send the PDF to the tenant, or agree on another delivery method.
Related Articles
Heading to the University: What should I pay attention to in a lease agreement?
5 min
Going to University: What should be included in a lease contract?
5 min
Going to College: Where to find the ideal home?
3 min
Go to University: Get to know the Porta 65 Jovem rental program.
6 min
Want to save on credits and insurance?
Subscribe to our newsletter and never miss any content. Learn how to have a healthier financial life.
Talk to an agent now
Want to know more? Talk to one of our agents to clarify any doubts and discover the perfect solution for you.
Call to national landline | Monday to Friday, 9am to 7pm.