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Regulatory Decree No. 1/2021

Publication: Republic Diary No. 46/2021, Series I of 2021-03-08
  • Issuer: Presidency of the Council of Ministers
  • Diploma Type: Regulatory Decree
  • Number: 1/2021
  • Pages: 61 - 63

Summary in plain english

What is it?

This regulatory decree sets out the universe of IRS taxpayers who are covered by the automatic income statement.

What is going to change?

The universe of taxpayers covered by the automatic statement is extended to those who, simultaneously:

    • Are registered in the Tax Authority (AT) database for the exclusive exercise of a service provision activity foreseen in the approved table of activities;
    • Are covered by the simplified taxation scheme;
    • Issue invoices, receipt-invoices and receipts in the electronic receipts system through the Portal das Finanças (Finances Portal).
What advantages does it bring?

This Regulatory Decree pursues the objective of progressively increasing the number of people covered by the automatic IRS statement as AT has the necessary information for this purpose.

When does it enter into force?

This regulatory decree enters into force on 13 March 2021 and applies to automatic tax statements for 2020 and subsequent years.

Original Version


  • Legal translator is the translation of texts within the field of law


Legislative consolidation integrates the various amendments and rectifications made into an original legal diploma in order to make its consultation more accessible to the citizen.