IRS Assessment Notice (Nota de Liquidação de IRS)
Document in which the AT sets out the calculation of your IRS and the final result. We collect up to three years.
What it is for
- Understand how the tax was calculated and compare it with what you declared.
- Present your tax result in a credit application, when requested.
- Check withholdings, deductions and whether there is an amount to pay or to receive.
What it is
The assessment notice is the document in which the AT shows the tax calculated after reviewing the tax information: deductions, withholdings and the result, which may be an amount to pay, an amount to receive, or no adjustment. The return contains what the taxpayer declared; the notice contains the AT's calculation.
How we collect it
We need the holder's NIF and Tax Portal (Portal das Finanças) password. We try to obtain the notice for the 3 most recent years available, one PDF per year; if fewer are available, we collect the ones 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 notice showing a refund does not prove that you have received it. A corrected assessment may change an earlier calculation.
Frequently asked questions
Is it the Modelo 3 return?
No. You submit the return yourself; the notice contains the assessment made by the AT.
What if I am asked for a certificate?
In that case, the right document is the IRS assessment certificate. Check with the recipient whether they want the certificate or the notice.
Related documents
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.
IRS Form 3 Return (Declaração Modelo 3 de IRS)Official proof of the annual IRS return submitted, with income and annexes. We collect up to three years.
Text reviewed in November 2026.