{"id":2115,"date":"2025-09-05T10:46:45","date_gmt":"2025-09-05T10:46:45","guid":{"rendered":"https:\/\/uhy.pt\/recebeu-uma-liquidacao-adicional-de-imposto-iva-ou-irc\/"},"modified":"2025-12-05T11:03:52","modified_gmt":"2025-12-05T11:03:52","slug":"have-you-received-an-additional-tax-assessment-vat-or-irc","status":"publish","type":"post","link":"https:\/\/uhy.pt\/en\/have-you-received-an-additional-tax-assessment-vat-or-irc\/","title":{"rendered":"Have you received an Additional Tax Assessment (VAT or IRC)?"},"content":{"rendered":"<p class=\"p1\"><strong>2026 Update<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p class=\"p1\">Receiving a notification of additional tax assessment from the Tax and Customs Authority (AT) can be cause for concern, but it is essential to remain calm and follow well-defined procedures. This article explains the steps that the company should take \u2014 from analysing the notice to any eventual appeal or tax adjustment \u2014 in accordance with the tax regime updated by the 2026 State Budget.<\/p>\n<p>&nbsp;<\/p>\n<p class=\"p1\"><strong>1. Understanding Additional Tax Assessments<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p class=\"p1\">An additional tax assessment occurs when the AT believes that the company has not correctly declared or paid the tax due, based on inspections, automatic data cross-checks or document checks.<br \/>\nIt may apply to:<\/p>\n<p>&nbsp;<\/p>\n<p class=\"p1\">\u2022 VAT: undue deductions, billing omissions, calculation errors or undeclared exempt transactions;<br \/>\n\u2022 IRC: corrections to taxable income, misapplied tax benefits, costs not accepted for tax purposes or insufficient documentary evidence.<\/p>\n<p>&nbsp;<\/p>\n<p class=\"p1\">The notification must indicate:<\/p>\n<p>&nbsp;<\/p>\n<p class=\"p1\">\u2022 Reasons for the assessment and applicable legal provisions;<br \/>\n\u2022 Additional amount calculated and compensatory interest (currently at an annual rate of 5.7%);<br \/>\n\u2022 30-day deadline for voluntary payment;<br \/>\n\u2022 Right to complain or appeal, in accordance with the Tax Procedure and Process Code (CPPT).<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p class=\"p1\"><span class=\"s1\"><b>2. Detailed Analysis of the Situation<\/b><\/span><\/p>\n<p>&nbsp;<\/p>\n<p class=\"p1\"><span class=\"s1\">As soon as the notification arrives, managers should:<\/span><\/p>\n<p>&nbsp;<\/p>\n<p class=\"p1\"><span class=\"s1\"><b>a) Assemble the technical team<\/b><\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">The company&#8217;s certified accountant and\/or tax consultant should be immediately involved to analyze:<\/span><\/p>\n<ul>\n<li class=\"li1\"><span class=\"s1\">What is the tax period in question?<\/span><\/li>\n<li class=\"li1\"><span class=\"s1\">What are the grounds presented by the IRS?<\/span><\/li>\n<li class=\"li1\"><span class=\"s1\">Are there obvious errors, questionable interpretations, or even illegalities?<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p class=\"p1\"><span class=\"s1\"><b>b) Compare with internal accounting<\/b><\/span><\/p>\n<p class=\"p1\"><span class=\"s1\">Many settlements result from <b>formal errors or oversights<\/b>, such as:<\/span><\/p>\n<ul>\n<li class=\"li1\"><span class=\"s1\">Incorrectly recorded invoices;<\/span><\/li>\n<li class=\"li1\"><span class=\"s1\">Costs entered without supporting documentation;<\/span><\/li>\n<li class=\"li1\"><span class=\"s1\">Duplication of amounts;<\/span><\/li>\n<li class=\"li1\"><span class=\"s1\">Lack of communication of elements in the e-Invoice or SAF-T.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p class=\"p1\">Technical analysis can enable you to voluntarily correct minor errors or prepare a solid defence if the settlement is improper.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p class=\"p1\"><span class=\"s1\"><b>3. Assess the Possibility of Payment or Dispute<\/b><\/span><\/p>\n<p>&nbsp;<\/p>\n<p class=\"p1\">The company must decide whether to settle or contest the assessment.<\/p>\n<p>&nbsp;<\/p>\n<p class=\"p1\"><strong>a) Voluntary payment<\/strong><\/p>\n<p class=\"p1\">If the assessment is accepted, payment within 30 days avoids:<br \/>\n\u2022 Additional interest on arrears;<br \/>\n\u2022 Enforcement costs;<br \/>\n\u2022 Seizures or fines.<\/p>\n<p>&nbsp;<\/p>\n<p class=\"p1\">It is possible to request payment in instalments for up to 36 months, provided that the request is submitted within the legal deadline and that the amount owed does not exceed the limits defined in Article 196 of the CPPT.<\/p>\n<p>&nbsp;<\/p>\n<p class=\"p1\"><strong>b) Administrative appeal<\/strong><\/p>\n<p class=\"p1\">If there are grounds for illegality, the company may file an administrative appeal within 120 days of notification.<br \/>\nThe appeal does not automatically suspend tax enforcement, unless a bank guarantee or surety bond is provided.<\/p>\n<p>&nbsp;<\/p>\n<p class=\"p1\"><strong>c) Judicial challenge<\/strong><\/p>\n<p class=\"p1\">If the administrative decision is not favourable, a judicial challenge may be filed with the Tax Court within 90 days.<br \/>\nThis remedy is appropriate when the amount is high or there is favourable case law (e.g. decisions of the CAAD or the Central Administrative Courts).<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p class=\"p1\"><span class=\"s1\"><b>4. Regularize and Prevent Future Situations<\/b><\/span><\/p>\n<p>&nbsp;<\/p>\n<p class=\"p1\">After settling the accounts, it is essential to strengthen internal control:<\/p>\n<p>&nbsp;<\/p>\n<p class=\"p1\"><strong>a) Internal tax audit<\/strong><\/p>\n<p class=\"p1\">Review accounting procedures, VAT deduction, expense classification and application of tax benefits (such as SIFIDE II or RFAI).<\/p>\n<p>&nbsp;<\/p>\n<p class=\"p1\"><strong>b) Team training<\/strong><\/p>\n<p class=\"p1\">Ensure constant updating in line with the new IRC and VAT rules introduced by the 2026 State Budget, including the mandatory electronic invoicing regime and the new framework for deductible expenses.<\/p>\n<p>&nbsp;<\/p>\n<p class=\"p1\"><strong>c) Periodic external consulting<\/strong><\/p>\n<p class=\"p1\">Larger companies or those in high-risk sectors (retail, construction, catering) should consider annual tax audits conducted by independent consultants.<\/p>\n<p>&nbsp;<\/p>\n<p class=\"p1\"><span class=\"s1\"><b>5. Communication and Recording<\/b><\/span><\/p>\n<p>&nbsp;<\/p>\n<p class=\"p1\">The company must communicate the settlement internally to management and:<\/p>\n<p class=\"p1\">\u2022 Record the debt and associated charges in the accounts;<br \/>\n\u2022 Reflect the impact on the income statement and cash flow statements;<br \/>\n\u2022 Ensure proper reporting in the IES and financial statements.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p class=\"p1\"><span class=\"s1\"><b>Final Notes<\/b><\/span><\/p>\n<p class=\"p1\">An additional tax settlement should not be viewed as a catastrophe, but rather as an opportunity to strengthen fiscal rigour and internal governance.<br \/>\nActing quickly, with qualified technical support, is essential to protect the company&#8217;s cash flow and reputation.<br \/>\nThe 2026 State Budget reinforces the role of tax compliance, promoting phased payment mechanisms, digitisation and transparency.<br \/>\nThe best defence remains prevention, through good accounting practices, continuous training and ongoing professional monitoring.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>2026 Update &nbsp; Receiving a notification of additional tax assessment from the Tax and Customs Authority (AT) can be cause for concern, but it is essential to remain calm and follow well-defined procedures. This article explains the steps that the company should take \u2014 from analysing the notice to any eventual appeal or tax adjustment [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1215,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[51],"tags":[],"class_list":["post-2115","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/uhy.pt\/en\/wp-json\/wp\/v2\/posts\/2115","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/uhy.pt\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/uhy.pt\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/uhy.pt\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/uhy.pt\/en\/wp-json\/wp\/v2\/comments?post=2115"}],"version-history":[{"count":4,"href":"https:\/\/uhy.pt\/en\/wp-json\/wp\/v2\/posts\/2115\/revisions"}],"predecessor-version":[{"id":3266,"href":"https:\/\/uhy.pt\/en\/wp-json\/wp\/v2\/posts\/2115\/revisions\/3266"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/uhy.pt\/en\/wp-json\/wp\/v2\/media\/1215"}],"wp:attachment":[{"href":"https:\/\/uhy.pt\/en\/wp-json\/wp\/v2\/media?parent=2115"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uhy.pt\/en\/wp-json\/wp\/v2\/categories?post=2115"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uhy.pt\/en\/wp-json\/wp\/v2\/tags?post=2115"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}