Legal persons can only make payments to the tax authority by electronic methods


As of 1 January, legal persons (companies, associations, foundations and societies) that need to pay tax instalments or other amounts owed to the Tax and Customs Authorit (AT) can only do so by electronic methods.

This measure is included in the State Budget for 2024 and amends article 40 of the General Tax Law, which now reads: Payment by legal persons of tax instalments and any other credits levied by the Tax and Customs Authority shall be made exclusively by electronic means of payment, regardless of whether specific means of payment are provided for in the special legislation relating to each tax.

Source: Portal das Finanças

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