The list of taxpayers with finances has gained new rules, this time with emphasis on the certificates that prove the absence of debts to the Tax and Customs Authority (AT). Since July 1, these certificates have been valid for the usual three months to four, a measure that aims to simplify and bring the deadlines closer to social security.
New deadlines for non -debt certificates
According to Decree-Law No. 49/2025, published in March and in force since the beginning of this month, the certificates issued by finances to prove that the tax situation is regularized now have a expiration date of four months. According to the diploma, this change is intended to standardize the deadlines already applied by Social Security, making the processes simpler and prevent taxpayers from having to constantly request new certificates.
The measure is part of a broader fiscal simplification package announced by the previous government in January and made official with the publication in Diário da República, three months later. This set of measures aims to relieve the bureaucracy associated with various taxes, such as IRS, IRC and VAT, making tax obligations less painful for individual taxpayers and companies.
Other certificates keep deadline
However, not all certificates issued by the Tax Authority now have the same period of four months. In accordance with Article 24 of the Code of Tax Procedure and Procedure, cited by the same Decree-Law, the remaining finance-issued certificates continue to have a period of validity of one year, except when there is a different period defined by specific law.
Thus, it is important for taxpayers to be aware of the certificates they request, to ensure that they are within the necessary validity when they are presented for official or administrative purposes.
Changes in tax inspections
In the same diploma, the government introduced important changes in other tax procedures. For example, tax inspections, which previously implied a mandatory meeting of regularization with taxpayers, no longer demand this step. From now on, the meeting is optional, being at the taxpayer’s criterion or not.
Declaration of beginning of simplified activity
Another of the changes with direct impact on the life of taxpayers concerns VAT. Workers due to others who perform only one taxable operation, such as issuing a single green receipt, are no longer required to submit the start -up statement. According to the executive, this measure is intended to reduce bureaucratic procedures that previously complicated punctual situations.
New deadlines for IRS model 10 declaration
Also within the scope of IRS, the same decree-law brought relevant news to employers and individual taxpayers. So far, the statement 10 – which reports income paid in the previous year, not subject to source retention – had to be delivered until February 10. With this change, the deadline for the delivery of this statement becomes the last day of February (28 or 29).
This change was anticipated by the government in early 2025, before legislative officialization, adjusting administrative procedures to employers’ practical needs.
Less source retention for small values
Among the changes provided for in this new fiscal package, there is also the exemption of retention at the source for values below 25 euros. This exemption applies specifically to three types of income: business and professional (so-called green receipts), building and capital, such as bank interest or share dividends.
According to the information advanced by the executive, this measure aims to simplify the taxation of small amounts, which could previously be subject to unnecessary and bureaucratic retention.
A broader strategy of fiscal simplification
These changes are part of a broader government strategy to simplify the fiscal life of the Portuguese, reducing procedures and obligations considered unnecessary or excessively complex. By standardizing deadlines and eliminating bureaucratic demands, the goal is to create a taxpayer, individual or business taxpayer.
Administrative cost reduction
According to information released by the AT, cited by News to the Minute, these changes will have an immediate positive impact on taxpayer administrative and logistics costs, especially small companies and independent workers, who are usually less able to comply with all tax requirements.
Administrative simplification aligned with social security
By harmonizing the period of validity of non -debt certificates to finance with the deadline practiced by (four months), the government intends to avoid common situations of confusion or oblivion, allowing a more peaceful management of legal obligations.
Decree-Law No. 49/2025 has been fully in force since July 1, and it is advisable for citizens and companies to verify in advance if they have updated and valid certificates for any future administrative procedure.
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