Portugal guidance
Manuals, guides and help pages the authority publishes to explain how the rules apply.
Showing 1 to 4 of 4 documents, archived 2026-09-10
Each title opens the authority's own page, which is always the current word.
| Document | Issuer | Date | Format | Live source | Citation key |
|---|---|---|---|---|---|
| Oficio-circulado n.o 20265/2024: Alteracoes a declaracao modelo DMR - Declaracao Mensal de Remuneracoes (monthly payroll return, incl. remuneration paid in criptoativos) | Autoridade Tributaria e Aduaneira | 2024-02-07 | PDF, 1004 KB | Open | |
| Oficio-circulado n.o 20269/2024: Declaracao modelo 3 em IRS em vigor a partir de 2024 (Modelo 3 IRS return in force from 2024, incl. the criptoativos fields) | Autoridade Tributaria e Aduaneira | 2024-03-24 | PDF, 1.3 MB | Open | |
| Criptoativos: conceito fiscal e tributacao (folheto informativo) | Autoridade Tributaria e Aduaneira | 2025-12 | PDF, 427 KB | Open | AT FOLHETO CRIPTOATIVOS |
| Questoes frequentes 00064: IRS - Rendimentos profissionais e empresariais (AT FAQ; lists crypto issuance, mining and consensus validation as category B activities) | Autoridade Tributaria e Aduaneira | undated (captured 2026-09-10) | PDF, 149 KB | Open |