In the new automatic IRS system the calculation of tax payable is based on the crossing of data communicated to the Tax authorities, through invoices with NIF and communications from employers. However, although this new system does not require so many inspections by the tax authorities, there may nevertheless be inspections in particular cases, such as for taxpayers who have simultaneous income in Portugal and abroad, and taxpayers may have to prove income obtained outside Portugal as they were not previously filled in by the tax authorities.
