Who needs to pay VAT
You need to pay VAT if:
you are subject to VAT (i.e., you file VAT declaration under the normal VAT regime), and
after applying all deductible VAT and any carried-forward credit (“saldo a transportar”), your final result is VAT payable (IVA a pagar) > 0,00 €.
If the final result is 0,00 € or a VAT credit (IVA a recuperar / saldo a transportar), there is no VAT payment due for that period.
VAT payment deadlines
The VAT payment deadline is normally the 25th day of the relevant month:
Monthly VAT regime: pay by day 25 of the 2nd month after the declared month.
Quarterly VAT regime: pay by day 25 of the 2nd month after the quarter.
Important:
The exact due date is always shown on your VAT payment document.
If the 25th falls on a weekend/holiday, the deadline may shift to the next business day (your payment document will reflect this).
Typical quarterly examples :
Q1 (Jan–Mar): pay by 25 May
Q2 (Apr–Jun): pay by 25 August
Q3 (Jul–Sep): pay by 25 November
Q4 (Oct–Dec): pay by 25 February
Option 1: Get the VAT payment document in FIZ
If you submitted your VAT declaration through FIZ, you can get the payment details directly in the VAT declaration page.
Open VAT Quarterly
Select the relevant period
We will send the payment document right to your email
Use the provided payment details (typically Entity / Reference / Amount) to pay via your bank or Multibanco
This document contains everything you need to pay correctly and on time.
Option 2: If you didn’t submit via FIZ: find the payment document in Portal das Finanças (AT)
You can get the VAT payment details from Portal das Finanças even if you filed elsewhere.
A) Fast path (Documents of Payment)
Log in to Portal das Finanças
Go to Cidadãos (or your relevant profile)
Open Pagar
Select Documentos de Pagamento
Choose IVA
Open Guia de Pagamento (P2) / VAT payment guide for the relevant period
There you’ll see the payment details (usually Entidade / Referência / Montante).
How to pay VAT (most common methods)
Once you have the payment document, you can usually pay via:
Multibanco (ATM) using Entity / Reference / Amount
Homebanking using the same reference payment method
Tips:
Pay exactly the amount shown on the document (e.g., 1.234,56 €).
Keep the payment confirmation (PDF/screenshot) until the portal reflects the payment.
Troubleshooting
I can’t find “IVA” under Documentos de Pagamento
Make sure the VAT return was successfully submitted for that period.
Try searching again under Pagar → Documentos de Pagamento → IVA and look for the relevant date/period.
My bank doesn’t support “Entity / Reference” payments
Use Multibanco if you have access to it, or
Pay using an alternative method supported by the portal (varies by bank/channel). In some cases, paying from abroad may require a transfer flow specific to AT.
I paid, but it still shows as pending
Allow some time for processing (often same day or next business day).
If it still doesn’t update, compare the reference and amount you paid vs the document.