IRS Automático
Automatic IRS Return
Last updated:
A simplified pre-filled IRS return offered by AT for taxpayers with simple income situations. Available for employees (Cat. A) and pensioners (Cat. H) by default. Some Category B workers on the simplified regime can also qualify, but only for specific Art. 151 professions, with all invoices issued via the AT portal, and no foreign income or NHR/IFICI status.
When IRS season opens, you might hear about IRS Automático as a simpler option. For most freelancers in Portugal, it won't apply, but the answer is more nuanced than "never."
IRS Automático is AT's pre-filled return for people with simple tax situations, primarily employees with a single employer and pensioners. AT has their data from employer withholding declarations and can prepare a draft return that the taxpayer just reviews and accepts.
When freelancers can use it
Category B workers on the simplified regime can qualify, but only if all four conditions are met:
- Registered for activities listed in the Art. 151 CIRS table (excluding code 1519 "Outros prestadores de serviços")
- All invoices issued via the AT portal (not external invoicing software)
- Full-year Portuguese tax resident with no foreign income
- No NHR or IFICI status
If you're registered under a specific listed profession (IT, architecture, medicine, law, engineering, accounting) and issued all your invoices via the AT portal, you may qualify. If you used code 1519 as a catch-all, you don't.
Why most expat freelancers can't use it
Foreign income is the most common disqualifier. A single client outside Portugal requires Anexo J, which excludes IRS Automático immediately. NHR and IFICI status (requiring Anexo L) also disqualify directly.
Other situations that disqualify you:
- Code 1519 "Outros prestadores de serviços" activity registration
- Foreign income (Anexo J)
- NHR or IFICI status (Anexo L)
- Capital gains (Anexo G)
- Rental income (Anexo F)
- Special deductions (alimony, disability)
What happens if you try
The portal will usually catch this. When you start an IRS Automático submission, the system checks your tax situation against AT's records. If your profile doesn't meet the eligibility conditions (wrong activity code, foreign income, NHR/IFICI, etc.), you'll be redirected to the full Modelo 3 flow.
The confusion is that the portal presents IRS Automático as a prominent option when you log in during filing season. Many freelancers try it first, hit the redirect, and then have to navigate to the correct path. Searching for IRS Automático online also surfaces a lot of results that apply to employees, not freelancers.
What to use instead
Go directly to IRS → Entregar Declaração → Entregar Declaração (NOT IRS Automático) in Portal das Finanças. Select year 2025, and you'll be in the standard Modelo 3 flow.
For a step-by-step walkthrough of the full process, see the guide on how to file your IRS as a freelancer in Portugal.
For the full eligibility checklist, including which activity codes qualify and when to reject even if you're eligible, see IRS Automático para Recibos Verdes em 2026.
If you want to see what last year's declaration contained before starting this year's, the IRS declaration reader translates your comprovativo PDF into plain language.
Frequently asked questions
Can I use IRS Automático as a freelancer?
Sometimes. Category B workers on the simplified regime qualify if: registered for Art. 151 CIRS activities (not code 1519 'Outros prestadores de serviços'), all invoices issued via Portal das Finanças, full-year Portuguese resident, no foreign income, and no NHR or IFICI status. Most expat freelancers are excluded by foreign income or NHR/IFICI status. For the full eligibility checklist, see the IRS Automático guide for freelancers.
What is IRS Automático exactly?
IRS Automático is a pre-filled tax return that AT prepares using data it already has, employer withholding declarations, pension payments, bank interest reports. If your tax situation is simple enough that AT has all the data, you can review and accept this pre-filled return without entering anything manually. It's available for employees and pensioners with straightforward situations.
Will Portal das Finanças tell me if I can't use IRS Automático?
Usually, but only after you've clicked through several screens. The portal checks eligibility when you start the process. If you're a freelancer, you'll typically be redirected to the full Modelo 3 flow. Starting directly with Modelo 3 → Entregar Declaração avoids the confusion.
Is IRS Automático faster or better?
For those who qualify, yes, it takes minutes to review and accept. But eligibility is narrow. If you have foreign income, capital gains, rental income, NHR/IFICI status, code 1519 activity registration, or organized accounting, IRS Automático is unavailable. Some simplified-regime Cat. B freelancers with Art. 151 activities and Portugal-only income do qualify. Even then, don't accept the pre-filled numbers blind: verify the income figures, coefficient application, and any deductions before confirming.
Related terms
Portugal's personal income tax: the annual tax that solo entrepreneurs pay on their individual income, declared each spring for the previous year's earnings.
Modelo 3IRS Tax Return FormThe official Portuguese personal income tax return form. Filed annually between April and June for the previous year's income. Consists of a cover page (Rosto) plus annexes based on your income sources.
Personal Income TaxIRSThe English name for IRS (Imposto sobre o Rendimento das Pessoas Singulares): the annual tax on individual income in Portugal, including freelance and self-employment earnings.
Categoria BCategory B: Business and Professional IncomeThe IRS income category for self-employment income in Portugal. Covers freelancers, sole traders, and independent professionals. Declared in Anexo B of the Modelo 3 IRS return.
Recibo VerdeGreen ReceiptA combined invoice-receipt (fatura-recibo) issued by solo entrepreneurs in Portugal through the Portal das Finanças when they receive payment for services.