{"id":1737,"date":"2026-04-04T18:59:04","date_gmt":"2026-04-04T17:59:04","guid":{"rendered":"https:\/\/dev-bussola-digital-contabilidade.pantheonsite.io\/?p=1737"},"modified":"2026-04-08T19:48:01","modified_gmt":"2026-04-08T18:48:01","slug":"como-pagar-impostos-em-atraso","status":"publish","type":"post","link":"https:\/\/bussola-digital.pt\/en\/2026\/04\/04\/como-pagar-impostos-em-atraso\/","title":{"rendered":"How to Pay Overdue Taxes"},"content":{"rendered":"
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How to Pay Overdue Taxes<\/h3>\n

Informational article \u2013 B\u00fassola Digital \u2013 Accounting & Consultancy, Sole Trader (ENI)<\/strong><\/p>\n\n\n\n

Managing taxes can be simple when you know what options are available. Here you will find, in a clear and practical way, the solutions made available by the Tax Authority to settle tax debts without complications.<\/p>\n\n\n

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1. Payment by Instalments<\/h3>\n\n\n\n

If you have taxes to pay, you can divide them into monthly instalments.<\/p>\n\n\n\n

Before tax enforcement proceedings<\/strong>
\u2022 Request submitted through the Finance Portal
\u2022 Up to 36 instalments
\u2022 In many cases, with no need for a guarantee
\u2022 With the payment plan active and complied with, your tax situation is considered regularised<\/p>\n\n\n\n

After tax enforcement proceedings<\/strong>
\u2022 You may request instalments up until the sale is scheduled
\u2022 Possibility of 36, 60 or up to 150 instalments, depending on the situation
\u2022 A guarantee may be required, although exceptions exist<\/p>\n\n\n\n

Automatic payment plans<\/strong>
For small debts, the Tax Authority may create an instalment plan without a request from the taxpayer.<\/p>\n\n\n

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2. VAT Instalment Payment (Interest-Free)<\/h3>\n\n\n\n

A very useful solution for companies that need to ease their cash flow.<\/p>\n\n\n\n

\u2022 Available for those who file VAT monthly or quarterly
\u2022 Up to 3 instalments, interest-free
\u2022 Enrolled at the time of submitting the VAT return
\u2022 Minimum amount per instalment: \u20ac25<\/p>\n\n\n\n

Nota:<\/strong> October (monthly) does not allow instalments; September and the 3rd quarter allow only 2.<\/p>\n\n\n

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Payment by Transfer of Assets (Dation in Payment)<\/h3>\n\n\n\n

In specific situations, it is possible to transfer a property to settle the debt.<\/p>\n\n\n\n

\u2022 The Tax Authority evaluates the property and decides whether to accept it
\u2022 If the value is higher than the debt, a credit balance is created in your favour
\u2022 If it is lower, the remaining difference is still owed<\/p>\n\n\n

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4. Credit Offset<\/h3>\n\n\n\n

If you are entitled to a refund (IRS, VAT, etc.), that amount can be used to pay tax debts.<\/p>\n\n\n\n

\u2022 It may be automatic
\u2022 Or requested through the Finance Portal
\u2022 It avoids interest and enforcement proceedings<\/p>\n\n\n

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5. Key Takeaways<\/h3>\n\n\n\n

\u2022 Request instalments within the deadline to avoid tax enforcement proceedings
\u2022 Complying with the plan keeps your tax situation regularised
\u2022 VAT instalment payment is an effective tool for managing cash flow
\u2022 Payment by transfer of assets is exceptional and always depends on acceptance by the Tax Authority
\u2022 Credit offsetting is simple and often automatic<\/p>\n\n\n

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March 2026<\/strong><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

Gerir impostos pode ser simples quando sabemos quais s\u00e3o as op\u00e7\u00f5es dispon\u00edveis. Aqui encontra…<\/p>","protected":false},"author":1,"featured_media":2124,"comment_status":"open","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[11],"tags":[],"class_list":["post-1737","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-literacia-financeira"],"_links":{"self":[{"href":"https:\/\/bussola-digital.pt\/en\/wp-json\/wp\/v2\/posts\/1737","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bussola-digital.pt\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bussola-digital.pt\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bussola-digital.pt\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bussola-digital.pt\/en\/wp-json\/wp\/v2\/comments?post=1737"}],"version-history":[{"count":4,"href":"https:\/\/bussola-digital.pt\/en\/wp-json\/wp\/v2\/posts\/1737\/revisions"}],"predecessor-version":[{"id":2159,"href":"https:\/\/bussola-digital.pt\/en\/wp-json\/wp\/v2\/posts\/1737\/revisions\/2159"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bussola-digital.pt\/en\/wp-json\/wp\/v2\/media\/2124"}],"wp:attachment":[{"href":"https:\/\/bussola-digital.pt\/en\/wp-json\/wp\/v2\/media?parent=1737"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bussola-digital.pt\/en\/wp-json\/wp\/v2\/categories?post=1737"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bussola-digital.pt\/en\/wp-json\/wp\/v2\/tags?post=1737"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}