cobrança voluntária
Published 8 November 2026, 22:44
cobrança voluntária (voluntary payment stage)
The period during which you still pay the tax yourself: the bill has been issued and the deadline is running or has only just passed, but the case has not yet been handed to the tax office's enforcement officers. While the debt is at this stage, everything is simpler — instalments are granted without a guarantee and without a visit to the office.
Where you come across it. Unpaid IRS, IMI or IUC; talking to the tax office about instalments.
The next stage is called cobrança coerciva — enforced collection. Costs are added, money can be taken from your account and part of your salary withheld, and the terms for instalments become stricter. That is why it is worth sorting things out while the debt is still at the voluntary stage.
Official website: portaldasfinancas.gov.pt