No collection or refund takes place where, as a result of an assessment, including an additional assessment, or of the revision or revocation of an assessment, the amount to be collected is less than EUR 25 or the amount to be refunded is less than EUR 10.
Não há lugar a cobrança ou reembolso quando, em virtude de liquidação, ainda que adicional, reforma ou revogação de liquidação, a importância a cobrar seja inferior a (euro) 25 ou a importância a restituir seja inferior a (euro) 10.
The EUR 25 collection threshold and the EUR 10 refund threshold 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.