You have certainly heard about ViaCTT, but what is it?
It is the electronic mailbox, that is, it is equivalent to a mailbox but in digital format. It is similar to an email account, but with the particularity of being intended to only receive communications from State entities, above all from the Tax Authority (Finance).
ViaCTT was created under Simplex and facilitates communication between the State and taxpayers.
According to article 19 of the General Tax Law, joining ViaCTT is mandatory for:
– IRC taxpayers (commercial companies, cooperatives, associations, among other entities);
– IRS taxable persons with open activity and included in the VAT regime.
Adhesion must be made within 30 days after the start or change of activity.
For other taxpayers, for example, individuals without any business activity or self-employed workers included in the exemption regime, membership is optional.
Adhesion can be made through the Viactt portal (www.viactt.pt) or, more simply, through the Finance Portal.
Messages received from the Tax Authority in the mailbox are considered notified within a period of 5 days, even if they have not been read.
ViaCTT communications replace notifications and citations sent by letter.