Finanças · Portuguese Tax Authority

IRS assessment notice (Nota de Liquidação de IRS)

Find the IRS calculation, withholding and final amount payable or refundable.

What it is used for

  • Check the tax calculation against the return.

  • Provide the tax result for a credit application when requested.

Fictional practical example

Someone sees a refund and compares withholding with the return before checking whether payment arrived.

More about this document

What it is

AT presents its IRS calculation in this notice after reviewing tax information. It shows assessed tax, deductions, withholding and the final amount payable, refundable or with no adjustment. The tax return contains declared information; the notice shows AT’s calculation.

Collection with PedirDocumentos

With your authorisation, we retrieve this document from the authority’s portal and add it to the other documents in your request. You can track the request and view the result on the platform.

Get document

Points to check and differences

A refund on the notice is not evidence of payment. A corrected assessment may change an earlier calculation.

Frequently asked questions

Is this Modelo 3?

No. The taxpayer submits the return; AT produces the assessment notice.

What if a certificate is requested?

Use “Pedir Certidão > Liquidação de IRS”. Check whether the recipient wants the certificate or notice.

Content reviewed on