In Portugal, there are unfortunately many situations in which one may wish to report abusive behaviour. A landlord who has not issued an invoice or a contract, a trader who practices tax evasion... it is possible to denounce, anonymously if necessary, a person or a company that violates Portuguese law. I'm Lisbob, the expat assistant, and I tell you all about how to denounce a landlord and report or a trader to the Finanças?
Without wishing to make a generalization, Portugal is a country where unfortunately tax abuses are legion. Corruption, omission of invoices, non-collection of VAT... there are a thousand and one ways to get ripped off. Whether you are an individual or a company, it is possible to report tax fraud, a landlord who does not issue a receipt, a person who refuses to issue an invoice and other tax irregularities to the Portuguese tax authorities. This reporting can be done anonymously or not.
The Portuguese law is clear: "Any person may report a tax offence to the competent tax authorities" (art. 60, no. 2 of the RGIT). It is the civic duty of citizens to report illegalities of a fiscal nature, whether they affect them directly or not."
Some situations that can be reported and denounced are:
Failure to issue an invoice (owner, trader);
Provision of services without VAT;
Undeclared rental contract;
Failure to issue rent receipts
Undeclared business activity ;
Trade in counterfeit goods;
Manifestations of wealth;
Receiving part of salary without being subject to tax and declaring only the minimum wage;
Misuse of subsidies and social assistance.
The purpose of this article is not to judge whether or not it is appropriate to report one's landlord/trader for doing something illegal, nor is it to enter into a debate on the merits of reporting. Some people, due to lack of knowledge and with a bit of naivety, trust the owner, employer or trader with their eyes closed, and it is sometimes too late when the "scam" is already underway.
It is not easy to deal with an unscrupulous landlord when you are 20 years old and do not speak the language, for example, or with an employer who abuses his position! There are 4 ways to report to the Portuguese tax authorities
Denunciation by letter to the tax authorities or to the General Inspectorate of Finance
This is the most "classic" way to report someone to the tax authorities. When filing a complaint by letter, you should provide as much information as possible about the situation, justify it and attach any additional information you may have in your possession.
Note that you should use registered mail with acknowledgement of receipt and keep a copy. Send it to the tax office of your tax residence or to the General Inspectorate of Finance. The contact details of the latter are as follows
General Inspectorate of Finance Headquarters:
Rua Angelina Vidal, 41
1199-005 Lisboa
Phone number (+351) 218 113 500
Regional Centre of Porto:
Rua Dr. Alfredo Magalhães, 8-2º
4000-061 Porto
Phone number (+351) 218 113 681
Reporting by telephone
This is not the best way to report an illegal situation, especially if you do not speak the language. However, it is possible to file a complaint with the Portuguese tax authorities by calling +351 217 206 707.
There is a big difference with other forms of reporting. Indeed, the Portuguese Tax Code stipulates that "the verbal denunciation will only be followed up after the establishment of the identification warrant of the denouncer". In other words, the denunciation cannot be anonymous by telephone.
Whistleblowing by email
Thanks to new technologies, it is now possible to make a denunciation to the Portuguese tax authorities by email. To do so, you just need to write directly to the Autoridade Tributária e Aduaneira's e-mail address: at@at.gov.pt .
It is advisable to detail the situation as much as possible with as much information as possible, and identifying the parties involved.
Denunciation on the Finanças portal
There is one last way to report someone to the Portuguese tax authorities, and it is surely the most effective.
To do this, you need to access the website of the General Tax Inspectorate, available by clicking here. It is not the Finanças website but it is part of it.
The first question asks if "the denunciation concerns tax matters (taxes)?". If you select "Yes", you are informed that you have to do so by e-mail to at@at.gov.pt (previous chapter). If your whistleblowing concerns other areas such as private companies or public administrations, then you can select "No".
Then you have to select the "Area of intervention" and fill in the different forms that are presented:
"Participant": this is the person who denounces
"Lawyer": if the denunciation is made via a lawyer, this is where you should specify it
"Targeted entity": this is the company that is being reported
"Description of the participation": the most precise description, with supporting documents, of the situation to be reported should be sent.
The report can be anonymous, just select the option "Participant requests anonymity - Yes". You can also attach documents to support the complaint.
For example, if your landlord has not sent you an invoice/contract but you pay him/her by bank transfer, feel free to send proof of payment.
