nota de cobrança
Published 8 November 2026, 22:44
nota de cobrança (bill for additional tax due)
A document from the tax office stating the additional amount a person must pay and the deadline for paying it. For IRS it arrives once the return has been assessed and it turns out that the tax withheld during the year was not enough. In your Finanças account it comes with a payment reference.
Where you come across it. After filing an IRS return, and also for IMI, IUC and other taxes.
The deadline on it is the deadline for voluntary payment. You cannot simply ignore it: interest comes next, and then the case goes to enforced collection. If you cannot pay all at once, ask to pay in instalments.
Official website: portaldasfinancas.gov.pt