Receiving a billing note after submitting the annual IRS statement may be a surprise to many taxpayers. In these cases, it is necessary to pay the IRS missing amount to the Tax and Customs Authority (AT), and it is possible, under certain conditions, to resort to a Plan of Provision. However, this option implies additional costs and must follow specific rules defined in the legislation in force.
According to Executive Digest, this deadline applies to all who deliver the statement by June 30.
The Tax and Customs Authority (AT) has until July 31 to complete the settlement and the tax must be paid by August 31.
Since this day is a Sunday, the limit to pay the IRS automatically moves to September 1, Monday.
Payable Payment: Possible, but with interest
According to the same source, anyone who cannot afford the total amount on time can apply for payment in installments.
The request must be submitted within 15 days after the deadline, ie until mid -September. Submission can be done through the Finance Portal or in person.
The number of installments can go up to 36 months, provided that each is at least 25.5 euros. This model always implies the payment of default interest on the state.
It is possible to pay part and fraction the rest
Accountant Anabela Santos, cited by Executive Digest, recalls that it is possible to pay only part of the amount on time and request the payment of the rest. It is not mandatory to divide all of the debt.
Debts above 5000 euros require guarantees
As referred to in the same source, for debts exceeding 5000 euros, it is necessary to submit a guarantee, such as a bank bail, unless the plan is less than or equal to 12 months.
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Delays lead to tax enforcement
If one of the installments is broken, the remaining ones are automatically overcome and a debt certificate may be issued.
This certificate will give rise to a tax enforcement process for coercive collection of the amount.
New retention tables explain the hits
According to the reason for many taxpayers to receive billing notes arrest with changes to the retention tables at the source made in 2024 by the government of Luís Montenegro. The new tables did not fully reflect the reality of all income.
More recent AT data
According to the same publication, until May 20 were delivered about 3.8 million IRS statements, of which 1.25 million through automatic IRS.
In the same period, AT settled more than 2.3 million statements and processed 1.2 million refunds, a total of 966 million euros returned.
IRS is adjusted after deductions and retention
The final amount to pay results from the application of rates to performance levels, which are subtracted deductions such as health, education and invoices. The amount calculated is then compared to what has already been retained, being paid only the difference.
The date of September 1 must be scheduled on the calendar by all taxpayers with collection note. Anyone who cannot pay off the IRS until that date will have to pay interest, even if they choose to pay on installments.
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