Issuing an Electronic Rent Receipt: Tax Authority Portal Guide

The electronic rent receipt is mandatory for most landlords in Portugal: each rent received must generate a receipt issued on the Portal das Finanças. It serves as proof of payment, feeds your pre-filled IRS (Category F), and keeps the contract “alive” in the eyes of the AT.

This guide shows how to issue it, step by step, what to do if you make a mistake, and who is exempt.

Who is obliged to issue an electronic receipt?

General rule: all landlords with lease agreements reported to the AT. The main exceptions (which allow paper receipts/annual declarations) mainly cover elderly landlords and/or those with very low annual rents who are expressly exempted by law — when in doubt, issue electronically: it is free and avoids disputes.

Prerequisite: the lease agreement must be registered with Finanças (Model 2 + stamp duty paid). Without registration, the Portal does not allow you to issue receipts.

How to issue the receipt, step by step

1. Log into the Portal das Finanças with your NIF and password.
2. Search for “Recibos de renda” or navigate to: Cidadãos → Serviços → Arrendamento → Emitir recibo.
3. Select the relevant contract (it appears automatically if the registration is in order).
4. Confirm the period the rent refers to (month), the amount received and the receipt date.
5. If applicable, itemize other amounts (for example, agreed charges).
6. Issue it — the receipt becomes available in PDF and the tenant receives it in their Portal area.
7. Repeat every month, ideally on the day the rent enters the account.

Made a mistake? How to cancel or rectify

• Wrong amount or month — you can cancel the issued receipt and issue a new one with the correct data (the Portal keeps a trail of both);
• Late rent payment — the receipt must reflect the actual receipt date, not the due date;
• Partial payments — issue for the amount actually received; partial receipts document the arrears and are precious in a potential eviction;
• Updated rent — after applying the 2026 coefficient (+2.24%), the receipt will be issued with the new amount. Confirm in the first month.

Electronic receipt and IRS: what connects them

Issued receipts automatically feed your rent declaration in IRS category F: gross rents, period and property. Deductible expenses (maintenance work, condominium fees, IMI, insurance) continue to be declared by you — keep invoices with your NIF. Not issuing receipts means declaring rents “by hand” and inviting discrepancies with the AT.

Common mistakes that cost money

1. Not issuing at all — besides being an administrative offense, it undermines the proof of payment and complicates IRS and eviction;
2. Issuing with the due date instead of the receipt date — distorts the default in case of delay;
3. Ignoring overdue months — without receipts (or with ‘favor’ receipts issued without receiving payment), reconstructing the debt at the BAS becomes a nightmare;
4. Receiving untraceable cash rent — prefer bank transfers; in new contracts, set it in the contract (our generator already does this);
5. Forgetting the termination — when the contract ends, communicate the termination to the AT to close the cycle.

Frequently asked questions

Automate what can be automated

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