What is Autoridade Tributária e Aduaneira (Portuguese Tax Authority)?

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The Portuguese AT administers income tax (IRS), corporate tax (IRC), VAT and customs. For own-vehicle business mileage, the tax-free reimbursement cap is €0.40/km, unchanged into 2025 and 2026. Anything above is subject to IRS and Social Security contributions. Required documentation: itinerary slip (boletim de itinerário) with date, origin, destination, purpose, plate and kilometres, retained for 10 years.

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What is Itinerary slip (Portugal)? — Portuguese document recording a business trip in a personal vehicle, required by the AT for tax-free reimbursement.

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What is IRS (Personal Income Tax — Portugal)? — Portuguese personal income tax. Determines taxation of mileage reimbursement above the €0.40/km cap.