Tax Authority (Finanças)Automatic collection

IRS Assessment Certificate (Certidão de Liquidação de IRS)

A certificate from the AT showing how IRS was calculated for a given year and the result, whether payable or refundable. We collect up to three years at once.

What it is for

Provide official proof of assessed IRS with a credit application.
Check each year's tax result against the income you declared.
Respond to an organisation that specifically requires an IRS certificate.

Example (fictitious). The bank asks Titus Gorila for the last two tax years. He requests the certificates and checks the year on each PDF before sending them.

What it is

This is the certificate issued by the Tax and Customs Authority (Finanças) to prove the IRS assessment for a given year, with a breakdown of the calculation and the final balance. It is requested through the AT's certificates service. It is not the Modelo 3 return submitted by the taxpayer, nor the assessment notice.

How we collect it

We need the holder's NIF and Tax Portal (Portal das Finanças) password. We try to obtain the certificate for the 3 most recent available years, as one official PDF per year; if fewer years are available, we collect those that exist.

Period: 3 most recent years.

Access required: Tax Portal (Portal das Finanças). Credentials are encrypted only during the collection and deleted at the end.

Things to note

A certificate only exists once an assessment is available. A calculated refund does not prove that the money has already been received, and it is advisable to confirm with the recipient which years and which type of document they require.

Frequently asked questions

Are the certificate and the assessment notice the same document?

They are based on the same calculation but are obtained in different ways. If a certificate is expressly requested, that is what you should provide.

Can I provide it instead of my IRS return?

No. The Modelo 3 shows what the taxpayer declared; the certificate proves what the AT assessed.