Notaries, registrars, court clerks, technical justice clerks and entities and professionals empowered to authenticate private documents that formalise acts or contracts subject to property registration, or that take part in the transactions referred to in Article 10(1)(b), (e), (f) and (g), must send to the Tax and Customs Authority, electronically, by the 15th day of each month, a list of the acts performed by them and of the decisions that became final in the preceding month in proceedings in their charge which are capable of producing income subject to IRS, by means of an official-form return approved by order (portaria) of the member of the Government responsible for finance.
Os notários, conservadores, secretários judiciais, secretários técnicos de justiça e entidades e profissionais com competência para autenticar documentos particulares que titulem atos ou contratos sujeitos a registo predial ou que intervenham nas operações previstas nas alíneas b), e), f) e g) do n.º 1 do artigo 10.º são obrigados a enviar à Autoridade Tributária e Aduaneira, por via eletrónica, até ao dia 15 de cada mês, relação dos atos por si praticados e das decisões transitadas em julgado no mês anterior dos processos a seu cargo que sejam suscetíveis de produzir rendimentos sujeitos a IRS, através de declaração de modelo oficial, aprovada por portaria do membro do Governo responsável pela área das finanças.
The persons bound, the cross-reference to Article 10(1)(b), (e), (f) and (g), the 15th-of-each-month electronic deadline and the preceding-month reference period are retained.
We prepare IRS returns for residents and non-residents, set up withholding for employers, and model salary versus dividends for company owners, in English. A written answer and a fixed quote within one working day.
Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.