execução fiscal
Published 5 November 2026, 03:36
execução fiscal (tax enforcement)
The stage that begins when a tax has not been paid on time and 15 days have passed: the tax authority issues a certificate of debt (certidão de dívida), opens a case and sends a notice (citação). From then on, costs are added to the debt, and you can no longer request a payment plan with a click on the portal: you must do so through e-balcão or at a tax office, on stricter terms.
Where you come across it. A letter notifying you of enforcement, a frozen bank account or part of your salary being seized, debts showing in your tax authority online account.
You have 30 days to pay, object, offer assets against the debt or request a payment plan. You can still request a payment plan later, right up to the day set for the sale of the seized assets.