coima
Published 4 November 2026, 00:38
coima (fine for an offence)
A penalty for breaking the rules, for example for filing a return or paying tax late. It is not the same as interest or costs: the fine comes as a separate document and is waived under its own rules.
Where you come across it. a late return, a document not submitted, a tax offence, administrative offences in general.
A fine can sometimes be waived: under Article 29 of RGIT it is not applied if the offence has been put right and the treasury has lost nothing. This works for late paperwork, not late payment. You apply in writing through e-balcão within the deadline for submitting your defence.