Chapter II · Determination of taxable income · Section X · Procedure for determining taxable income

Article 61 Place of filing of returns

Artigo 61.º · Local de entrega das declarações

Código do Imposto sobre o Rendimento das Pessoas Singulares · republished by Law No. 82-E/2014 · consolidated text checked 26 October 2026

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1. Returns and other documents may be filed at any tax office or at such places as may be designated, or may be sent by post to the tax office or tax directorate for the area of the taxpayer’s tax domicile.

1 - As declarações e demais documentos podem ser entregues em qualquer serviço de finanças ou nos locais que vierem a ser fixados ou, ainda, ser remetidos pelo correio para o serviço de finanças ou direção de finanças da área do domicílio fiscal do sujeito passivo.

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2. The reporting obligations established in this Code may also be fulfilled by the means made available in the electronic data transmission system authorised for that purpose.

2 - O cumprimento das obrigações declarativas estabelecidas neste Código pode ainda ser efetuado através dos meios disponibilizados no sistema de transmissão eletrónica de dados, para o efeito autorizado.

What we checked in this article

The places and means of filing (any tax office, post to the tax office or tax directorate of the tax domicile, authorised electronic transmission) are retained.

How does Article 61 apply to your salary, dividends or move to Portugal?

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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.

Applying the law

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