For anyone holding a letter from AT
A letter from Finanças. How long do you actually have?
Four notices look alike but carry 30 days, 15 days, 3 months or, for a divergence, the date printed on the letter. Mixing them up matters: the 30 days is your window to oppose the enforcement itself.
Below: which notice is which, the deadline on each, and the article it comes from. Finkavo reads the letter itself and gives you its own date plus the reply, that part is in private beta.
What you received
Four letters, four clocks
- The debt has moved to enforcement: this is not a reminder
- 30 days to oppose, from the personal citation or, failing that, the first seizure
- Miss it and enforcement continues; opposing it later is limited to a new fact (art. 203.º n.º 1 b))
- A decision has been drafted but not yet made, and you are entitled to be heard first
- 15 days to answer, extendable to 25 where the matter is complex
- Say nothing and the draft becomes the decision, leaving only the slower routes
- Your return disagrees with data the tax authority already holds
- The notice carries its own date, the AT's leaflet on divergences names no deadline
- Justify it, or file a replacement return, on the Portal. A replacement filed by 30 June carries no fine
- An assessment and a demand to pay by a stated date, not yet enforcement
- 3 months to challenge, counted from the end of the voluntary payment period
- Let it lapse and it becomes the citação above
Every deadline, sourced:
- CPPT Art. 203.º n.º 1-30 dias
- LGT Art. 60.º n.º 6-15 dias
- CPPT Art. 102.º n.º 1: três meses
- CPPT Art. 70.º n.º 1-120 dias
Before the clock runs out
Stop counting days from a blog post.
Join the waitlist →What Finkavo does with it
Upload the letter. Get the answer.
Reads the notice itself
The deadline that binds you is the one printed on your letter, not a number from an article. Finkavo parses the notice and takes its date.
Tells you which procedure you are in
Citação, audição, divergência or liquidação: named, with the consequence of doing nothing spelled out.
Drafts the reply
Reclamação graciosa, recurso hierárquico, a request for instalments, or a substitute Modelo 3: filled from your own facts.
Puts the date on your calendar
With reminders three weeks and one day out, so the window is not something you have to remember.
Cites every claim
To the CPPT, LGT or CIRS article, so you can check it, or hand it to a contabilista who will.
Keeps the letter encrypted
In a vault only you can open, with a certified contabilista a click away when it stops being a form-filling problem.
Questions people ask with the letter in hand
Are these deadlines working days or calendar days?
Calendar days. Counting working days would flatter you by several days on exactly the deadlines that have no second chance. Where the last day falls on a weekend it moves to the next working day.
I have already missed the deadline. Is that the end of it?
Sometimes. A reclamação graciosa runs 120 days from the same starting point as the 3-month challenge (CPPT Art. 70.º n.º 1 and Art. 102.º n.º 1), so it outlasts it by about a month. Once enforcement has started, paying in instalments can be requested until the sale is scheduled (CPPT Art. 189.º n.º 1). Neither reopens the 30-day window to oppose the enforcement.
Why does the divergence notice show no deadline?
Because the AT's own leaflet on divergences names none. The 15 days quoted almost everywhere is the audição window in LGT Art. 60.º n.º 6, which is a different procedure. Your notice states its own date, and that is the one to follow.
Can the tax authority give me more time?
For the audição, yes: LGT Art. 60.º n.º 6 allows an extension to a maximum of 25 days where the matter is complex. The other windows here are fixed by statute.
Read the letter. Then answer it in time.
Finkavo reads an AT, Segurança Social or AIMA notice, tells you its deadline and drafts the reply, cited to the article. Private beta; join the waitlist to get in.
Join the waitlistFreelancer? See /for-freelancers. Landlord? See /for-landlords. Just arrived? See /for-first-year-arrivals.