The certidão de não dívida is a certificate from the tax authority showing that a person or company has no outstanding tax debt, or that its tax position is regularised.
What it is
The certidão de não dívida (certificate of no debt) is issued by the AT (the tax authority). It confirms that a person or a company has no outstanding tax debt, or a regularised tax position, at the moment it is issued. A regularised position can include a payment arrangement authorised by the AT, so "regularised" does not always mean that no debt exists at all.
What it is for
This certificate is used to show that taxes are up to date. It can be needed when dealing with authorities, applying for certain licences, or taking part in official procedures where a clean tax record matters. Both individuals and companies can be asked to show one.
Where to get it
A person or company requests the certidão de não dívida from the AT (the tax authority), usually through its online services. For a company registered outside Portugal, this certificate becomes relevant once the company is registered for tax in Portugal in an active way, such as being registered for VAT or having a confirmed permanent presence there. A registration number alone does not trigger the need for it.
How long it is valid
Since 1 July 2025, the certidão de não dívida is valid for four months from the date it is issued [Decreto-Lei n.º 49/2025]. After that period, it needs to be requested again to stay current. Some guidance pages may still mention a shorter period; the period in the legislation is four months.
What to watch out for
Because the certificate only reflects the situation at the moment it was issued, an old copy may no longer be accurate. A new tax debt can appear after the certificate is issued. It is worth requesting a fresh certificate close to when it is actually needed, rather than relying on an older one.
A certidão de não dívida only reflects the tax position on the day it was issued, and "regularised" can include an authorised payment plan. A new debt can appear afterwards, so an old copy may no longer be accurate.