Rent Receipts – Landlord (Recibos de Renda (Senhorio))
Electronic rent receipts you have issued as a landlord, by property and by period.
What it is for
- Gather proof of rent received for an income assessment.
- Check the receipts issued by property and by period.
- Separate rent, deposits and advance payments when organising your rental accounts.
What it is
The electronic rent receipt records an amount received by the landlord, with the parties, the property, the period and the type of payment. The form distinguishes between rent, deposit and advance payment. For landlords, the receipts help organise what has been recorded for the tenancy.
How we collect it
We request them using the holder's NIF and Tax Portal (Portal das Finanças) password and deliver the receipts as PDFs.
Period: last 12 months.
Access required: Tax Portal (Portal das Finanças). Credentials are encrypted only during the collection and deleted at the end.
Things to note
When assessing the regularity of payments, separate the deposit from the monthly rent. For IRS under category F, the AT states that the deposit is property income and must appear on the receipt, so it is worth checking how to treat its return. In some cases, landlords are exempt from issuing electronic receipts.
Frequently asked questions
Does a cancelled receipt count as rent received?
It should not be treated as a valid receipt without clarifying the cancellation and whether payment was actually made.
Do the receipts replace the IRS return?
No. They prove registered payments; the return brings together the tax information and the applicable annexes.
Related documents
Electronic rent receipts issued by the landlord in which you appear as the tenant.
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.