Electronic Income Receipts

Summary

(Does not exempt you from consulting the AT Portal – frequently asked questions)

1. The electronic rent receipt is mandatory as of January 2015. According to Ordinance 98-A/2015, rent receipts from January to April, inclusive, must be issued, month by month, together with a receipt to be issued in the month of May 2015.

2. The taxable persons of the IRS, holders of property income (category F), are obliged to issue the electronic rent receipt, for the rents received or made available, even as a guarantee in advance when they have not opted for their taxation within the scope of business activity (category B).

3. Taxpayers are exempt from the obligation to issue an electronic rent receipt if they cumulatively: 

a). They do not have, nor are they required to have, an electronic mailbox under the terms of article 19 of the General Tax Law (Persons liable for corporate income tax with head office or effective management in Portuguese territory and permanent establishments of companies and other entities, not Residents, as well as resident taxable persons included in the normal value added tax regime, are required to have an electronic mailbox, under paragraph 2, and to communicate it to the tax administration within a period of 30 days from the date of commencement of the activity or the date of commencement of the framework in the normal value added tax regime when the same occurs by alteration) and;

b). In the previous year, they did not earn property income in an amount greater than 2 times the value of the IAS (€ 838.44).

4. The following are not covered by the obligation to issue the electronic rent receipt:

a). Rents corresponding to contracts covered by the rural lease regime (DL 294/2009)

b). Taxable persons who, on 31 December of the year preceding that to which the income relates, are 65 years of age or older.