The Portuguese Tax Authority Portal (Portal das Finanças)
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If you have ever stared at a login screen in Portuguese while a letter from the tax office sits unopened on your kitchen table, you are not alone. The Portal das Finanças runs almost every part of your fiscal life in Portugal. This guide covers getting your password, using the main sections, and avoiding the mistakes that lock expats out or cost them money.
What the Portal das Finanças Actually Is and Why You Cannot Avoid It
When I first arrived, I thought the Portal das Finanças was a website where you file taxes once a year and forget about it until the next spring. I was wrong. Within my first three months I had used it to fix my address, check invoices from my pharmacy, download a certificate my landlord wanted, and pay a bill I did not know existed. The portal is the online front door of the Autoridade Tributária e Aduaneira, usually shortened to AT or simply “Finanças.” Almost every interaction you will have with the Portuguese state about money passes through it.
The frustration most newcomers feel is completely valid. The portal is enormous and mostly in Portuguese. It uses bureaucratic language that even locals sometimes have to read twice. Its menus are organised around how the tax authority thinks, not around how a confused foreigner thinks. Once you understand its logic, though, it becomes one of the most useful tools you have. You can do in ten minutes from your sofa what used to take a morning queueing at a local Serviço de Finanças.
One Login for Your Entire Fiscal Life
The key idea is that the portal is not a single service. It is a hub holding dozens of separate tools, all tied to one identity. Your income tax return, your e-Fatura invoice records, your property tax bills, your car tax and your freelance receipts all live behind the same login. The same goes for your rental contracts, payment history and official certificates. When something changes in one area, it often shows up in another. A rental contract your landlord registers can appear in your deductions. A green receipt you issue feeds into next year’s return.
Picture a typical newcomer named Sarah, a remote marketing consultant who moved to Porto. In her first year she logs in to change her address from London to Porto. She registers as self-employed and issues her first receipts to clients. She checks that her rent appears correctly and validates her health expenses before the February cut-off. Then she files her return in the spring. Every one of those steps happens in the same portal, under the same password. That is why losing access is such a headache. One locked account freezes your whole fiscal life until you sort it out.
It also means the portal remembers everything. Every invoice issued with your tax number, every payment you make and every document you submit is stored there. I have found this oddly reassuring. When my bank once claimed a payment had not gone through, I downloaded the official proof of payment from the portal in under a minute. The argument ended right there.
The NIF Is the Key That Opens Every Door
Your NIF, the Número de Identificação Fiscal, is the username for the entire portal. Without it you cannot log in, request a password or do anything at all. Most expats get their NIF before arriving, often remotely, because banks, landlords and visa applications all ask for it. If you got yours while still living abroad, your fiscal address is probably registered in your old country. That detail matters enormously, as you will see in the next section.
If you are a non-EU citizen who got a NIF while living outside the European Union, you were likely required to appoint a fiscal representative. That person or company receives official tax correspondence on your behalf. For the full picture, see Getting a NIF as a non-EU citizen: The Fiscal Representative requirement explained. Once you become resident in Portugal and update your address, the representative usually stops being necessary. You can then remove them, which is also done through the portal or at a tax office.
One practical tip I wish someone had given me: write your NIF on a card in your wallet and save it in your phone. You will be asked for it at the supermarket, at the pharmacy, at restaurants and on every government form. Cashiers ask for it so the purchase gets linked to your tax record, which is the whole basis of the e-Fatura system.
Where the Portal Fits Among Other Government Sites
A common source of confusion is that Portugal has several big government portals. They look similar but do completely different jobs. The Portal das Finanças handles taxes. Segurança Social Direta handles social security contributions, benefits and your NISS number. The immigration agency, AIMA, has its own systems for residence permits. The general ePortugal platform acts as a directory of public services. The autenticação.gov site manages digital identity tools like the Chave Móvel Digital.
These systems do not always talk to each other as smoothly as you would hope. If you register as self-employed on the Portal das Finanças, social security usually learns about it from the tax authority. You still need to log in to Segurança Social Direta separately to check your contribution status. Changing your address on the tax portal does not automatically update your residence permit either. Treat each portal as its own office with its own records. Keep a simple list of which logins you have and which ones still need activating.
Getting In: Passwords, Chave Móvel Digital, and First Login
Getting into the portal for the first time is where many expats hit their first real wall. The system was designed around Portuguese citizens with a Cartão de Cidadão and a long-established home address. Foreigners often have neither in the early months, so you need to understand which login route fits your situation.
Requesting Your Senha das Finanças
The classic route is the Senha das Finanças, a password linked to your NIF. You request it on the portal’s registration page by entering your NIF, personal details and contact information. The catch is that the authority does not email or text it. A letter with an activation code is posted to your registered fiscal address. You then log in with a provisional password you chose and enter that code to activate your account fully.
Here is the scenario that catches so many people. Mark got his NIF through a service while living in Toronto, so his fiscal address is in Canada. He moves to Lisbon and requests his password, expecting it in his new mailbox. The letter goes to Toronto instead, or to his fiscal representative’s office. Either way, he waits weeks for something he cannot easily get. The fix is to update your fiscal address to your Portuguese address first, then request the password. For the step-by-step process, see Changing your NIF address from a foreign country to your Portuguese address. For the activation itself, NIF password (Senha das Finanças): How to request and activate it by mail walks through every screen.
When the letter arrives, activate it promptly. The activation code is only valid for a limited period. If you let it sit in a drawer while you settle in, you may have to start the process again. I keep a small folder just for official letters. The day mine arrived, I sat down and activated it before dinner, and I have never regretted being impatient about this one thing.
Using Chave Móvel Digital Instead
The Chave Móvel Digital, or CMD, is Portugal’s digital identity key. It links your identity to your Portuguese mobile number. When you log in with it, you get a temporary code by text or through the official authentication app. It works not only on the Portal das Finanças but also on Segurança Social Direta, the SNS health portal and many other government sites. Once you have it, you rarely need to remember separate passwords for each service.
For foreigners, activating CMD usually requires a Portuguese residence document and a NIF. Some methods also need a Portuguese phone number. Depending on your documents, you can sometimes do it online through autenticação.gov. Otherwise you can do it in person at a Loja do Cidadão or an Espaço Cidadão, where a staff member checks your identity and links your number. I did mine in person at a Loja do Cidadão in Lisbon. It took a short wait and five minutes at the desk, and the clerk was patient with my halting Portuguese.
The big advantage of CMD is that it bypasses the postal letter entirely, and your access does not depend on remembering a password. The disadvantage is that it is tied to your phone number. If you change mobile providers and lose your number, or let a prepaid SIM expire while travelling, you can lose access until you update it. Treat your Portuguese number as part of your digital identity and keep it active.
Fixing Lockouts and Lost Passwords
Everyone gets locked out at some point. Most commonly, you type the wrong password several times while trying variations. The portal temporarily blocks access after repeated failed attempts. Do not keep guessing. Use the recovery option on the login page. Recovery may send a new code by email or text if those contacts are registered and confirmed in your account. If they are not, a new letter may go to your fiscal address.
This is why confirming your email and phone number inside the portal is one of the first things you should do after activation. Look in your personal data section for contacts that are not yet confirmed. Confirming them is quick and saves you weeks of waiting if you ever forget your password. I learned this the hard way after a long trip. I came home, could not remember my password, and had to wait for a physical letter. My phone number had never been confirmed, so the text-based recovery option simply was not available to me.
If none of the online options work, you can book an appointment at a local tax office and ask them to help reset access in person. Bring your passport or residence document and your NIF. If you have proof of address, bring that too.
| Login Method | What You Need | How It Arrives | Best For | Main Drawback |
|---|---|---|---|---|
| Senha das Finanças | NIF and a registered fiscal address | Activation code by post | Anyone with a NIF, including non-residents | Slow if your fiscal address is abroad |
| Chave Móvel Digital | NIF, residence document, Portuguese mobile number | Temporary code by text or app | Residents who use several government portals | Access depends on keeping your phone number |
| Citizen Card with reader | Portuguese Cartão de Cidadão and a card reader | Card chip and PIN | Portuguese and dual nationals | Not available to most foreign residents |
| Professional access | An accountant or representative with your authorisation | Their own credentials | People who outsource their tax affairs | You depend on someone else for visibility |
Finding Your Way Around the Portal
Once you are in, the next challenge is finding anything. The portal has been redesigned over the years, and its structure mixes menus, service catalogues and shortcuts. The way I think about it is simple. There is your personal area, there are services grouped by tax or topic, and there is a search function that will save your sanity.
The Search Bar Is Your Best Friend
The single most useful habit I developed was to stop clicking through menus. I search for the service by its Portuguese name instead. The portal’s internal search is surprisingly good if you use the right words. Type “e-Fatura” and you land in the invoice system. Type “IRS entregar declaração” and you find the return submission page. Type “certidão” for certificates, “pagamentos” for payments, and “morada” for your address. “Recibos verdes” or “faturas e recibos” takes you to freelance receipts.
To make this work, it helps to learn a small vocabulary of tax words. “Consultar” means to view or check. “Entregar” means to submit. “Emitir” means to issue. “Anular” means to cancel. “Pagar” means to pay, and “obter” means to obtain. Almost every action on the portal uses one of these verbs, so once you recognise them the menus stop feeling hostile. If you are building your Portuguese more broadly, this little set of verbs will also help you read letters from the tax office.
The portal also has a frequently used services area and lets you reach popular functions quickly. Once you know which three or four services you use most, you may find yourself going straight to them. For most expats, those are e-Fatura, the IRS return, payments and certificates. Freelancers add the green receipts section to that list.
Updating Your Fiscal Address and Personal Data
Your personal data section holds your name, NIF and fiscal address. It also holds your confirmed contacts, your bank account IBAN for refunds and, where relevant, your fiscal representative. It is worth checking this area carefully during your first weeks. A mistake here ripples into everything else. Letters go to the wrong place, refunds fail, and the tax authority may treat you as a non-resident when you are actually resident.
Changing your fiscal address from abroad to Portugal is often possible online. It may require proof of residence or a residence document, depending on your nationality and situation. In some cases the portal lets you submit the change directly. In others you will need to visit a tax office with your documents. Once the change is processed, your status in the portal changes to reflect a Portuguese address. That is usually the moment you can remove a fiscal representative.
The IBAN for refunds deserves special attention. If you are due a refund after filing your return, the authority pays it to the account registered in the portal. Many expats keep a Portuguese bank account for this. Others use a European account from a multi-currency provider such as Wise. If you go that route, check that your IBAN is accepted when you enter it, and that it is in your own name. A refund sent to a mismatched or rejected account can take a long time to untangle.
The Electronic Mailbox and Official Notifications
Official communications from the tax authority increasingly arrive electronically rather than by post. These include notices of assessment, requests for clarification and payment reminders. Depending on your situation, you may be required or encouraged to activate an electronic mailbox. This is called the electronic tax domicile (Domicílio Fiscal Eletrónico), and notifications are delivered to it. Some taxpayers can also receive alerts by email that a new document is waiting.
The legal point that matters most is this: a notification can be considered delivered once it reaches your electronic mailbox, whether or not you read it. Deadlines can start running from that moment. I know two expats who missed a request for information because they never logged in to check. One ended up paying a fine that a simple reply would have avoided. If you activate electronic notifications, set a monthly calendar reminder to log in and look.
If you prefer paper, check what your registered options are. Make sure your fiscal address is a place where post actually reaches you. Many older Portuguese buildings have shared or poorly labelled mailboxes. Put your full name on yours, matching the name the tax authority has on file.
| Portal Section | Portuguese Name | What You Use It For | Who Needs It Most |
|---|---|---|---|
| Personal data | Dados Pessoais | Address, contacts, refund IBAN, representative | Everyone, especially in the first months |
| Invoices | e-Fatura | Checking and classifying purchases linked to your NIF | Every taxpayer claiming deductions |
| Income tax | IRS | Filing the annual return and checking assessments | Every tax resident with income |
| Freelance receipts | Faturas e Recibos Verdes | Issuing and cancelling receipts to clients | Self-employed workers |
| Start of activity | Início de Atividade | Registering as self-employed | New freelancers |
| Payments | Pagamentos | Finding payment references and proof of payment | Anyone with a tax bill, fine or instalment |
| Property tax | IMI | Viewing property tax notices for owned homes | Property owners |
| Vehicle tax | IUC | Viewing and paying annual car tax | Car owners |
| Rentals | Arrendamento | Registering leases and issuing rent receipts | Landlords, and tenants checking contracts |
| Certificates | Certidões | Downloading tax status and address certificates | Visa applicants, renters, business owners |
| Support | e-Balcão | Submitting written questions to the authority | Anyone with a problem the portal cannot solve |
The Everyday Tasks Expats Use the Portal For
Now for the parts of the portal you will actually use week to week and year to year. I have arranged these roughly in the order most expats meet them. Invoices come first, then the annual return, then freelance work for those who need it.
Checking and Validating Invoices on e-Fatura
e-Fatura is the system that collects every invoice issued with your NIF. That includes groceries, pharmacy purchases, doctor visits, school fees, restaurant meals and much more. Businesses report these invoices to the tax authority, and they appear in your account. Certain categories of spending can reduce your income tax, so it matters that each invoice is classified correctly. A pharmacy receipt might count as a health expense. A hair salon or car repair invoice might qualify under a specific benefit category.
Most invoices classify themselves automatically based on the type of business. Some arrive as “pendente,” meaning pending. That happens when a business operates in several sectors and the system cannot tell which applies. A supermarket that also sells medication is a classic example, and so is a clinic registered under a broad activity code. Those pending invoices need you to log in and choose the right category. Freelancers also need to mark which purchases relate to their professional activity, which affects how expenses are treated. To understand why cashiers keep asking for your number, see e-Fatura guide: Why cashiers ask for your NIF at the supermarket.
The timing matters. Validation has to happen before the February deadline, and anything left pending may be treated less favourably on your return. For the click-by-click process, see How to validate your invoices on e-Fatura before the February deadline. My own routine is to do a quick pass every few months rather than one panicked session at the end. It takes minutes when the list is short and feels like an afternoon of torment when it is not.
Filing Your Annual IRS Return
The annual income tax return, known as the IRS return or Modelo 3, is submitted through the portal during the spring filing window. Some residents with very simple situations can use IRS Automático. With that option, the authority pre-fills the return and you only need to confirm it. Most expats with foreign income, freelance earnings, foreign pensions or special tax regimes cannot use the automatic version. They have to complete the full return with the relevant annexes.
The return is built from a main form plus annexes, each covering a different type of income or situation. Anexo A covers employment and pension income paid in Portugal. Anexo B covers self-employed income under the simplified regime. Anexo H covers various deductions and benefits. Anexo J covers foreign-source income, and Anexo L relates to special regimes for qualifying residents. Anexo J is where many expats stumble: foreign salaries, dividends, interest and pensions all go there, each with its own codes. For the full walkthrough, see Filing the Annual IRS Tax Return (Modelo 3): Deadlines and Process. The typical errors are covered in Filing IRS Anexo J for foreign income: Common mistakes expats make.
The portal has two buttons that will save you from yourself: “Validar” and “Simular.” Validar checks your return for errors and inconsistencies before submission. Simular shows you an estimate of the result, so you can see whether you will owe money or get a refund. I always simulate several times, for example comparing joint and separate filing for a married couple, before I submit. Once you submit, you receive a proof of submission. Later you get a “nota de liquidação,” the assessment showing the final result, which also appears in the portal.
US citizens face an extra layer. You file in Portugal as a resident and also file a separate US return, because the United States taxes citizens wherever they live. The Portuguese portal knows nothing about your US filing. Many Americans use a specialist US expat firm such as Taxes for Expats for the American side. They keep a Portuguese accountant or the portal itself for the local return. Make sure both sides use the same income figures and exchange-rate approach, or you may end up reconciling discrepancies later.
Issuing Recibos Verdes as a Freelancer
If you work for yourself, the portal is also your invoicing tool. First, you register the start of your activity through the Início de Atividade service. There you describe what you do using official activity codes, estimate your expected income and confirm your VAT status. After that, you issue “recibos verdes,” or green receipts, to clients through the Faturas e Recibos Verdes section. Each receipt is automatically reported to the tax authority, so your income records build up in real time.
The receipt form asks for the client’s details, the date, a description of the service, the amount and the applicable tax treatment. The tax treatment is where foreign clients complicate things. For a client in the United States, the United Kingdom or another EU country, the VAT and withholding fields may need to be completed differently than for a Portuguese company. A wrong choice here can mean charging tax you should not, or failing to apply a rule you should. For every field explained, see How to correctly fill out a Recibo Verde on the Finanças portal.
Mistakes happen, and the portal lets you cancel a receipt you issued in error. Cancel promptly and issue a corrected one rather than leaving a wrong receipt in the system. Freelancers paid by foreign clients often receive money in another currency. A multi-currency account such as Wise can make it easier to receive, hold and convert those payments before moving them into your Portuguese account. Just remember that the amount on your receipt should reflect the real value of the service. Keep records of the exchange rates you used in case questions come up.
Paying Taxes, Getting Certificates, and Handling Problems
The portal does not only collect information from you. It also tells you what you owe, issues official documents about your tax status and gives you a way to talk to the authority in writing. These functions are often the most urgent ones. They tend to come up when a bill arrives or a landlord or consulate needs a document by Friday.
Paying Bills Through Payment References
When you owe something, the portal generates a payment document. That could be a balance on your income tax, property tax, car tax, a fine or an instalment. The document normally includes a Multibanco entity number, a payment reference and the amount. You can pay it at any Multibanco ATM, through your Portuguese bank’s online banking, in many banking apps and at some other payment points. For a full guide to paying with those references, see How to use the Multibanco ATM network to pay taxes, tolls, and utility bills.
Inside the Pagamentos area you can look up outstanding documents, check due dates and download proof of payment after you have paid. Property owners will find their IMI notices here. The schedule and calculation are explained in Property taxes (IMI and AIMI): When to pay them and how to calculate the cost. Car owners will find their IUC here, and Paying your car tax (IUC) online before your vehicle’s registration anniversary covers the timing. Certain traffic fines also end up in the tax system. The steps for those are in How to pay a Portuguese traffic fine (Multa) using the Portal das Finanças.
If your money is mostly in a foreign currency, plan the conversion before the due date rather than on it. Some expats convert funds through Wise or a similar service and move them into a Portuguese bank account that supports state payments. They then pay the reference from there. Not every foreign or digital account can pay Portuguese state references directly, so test this with a small bill first. If a bill is too large to pay at once, the portal offers payment plans in some situations. See Requesting a payment plan for a large IRS tax bill in Portugal.
Downloading Certificates for Visas, Rentals, and Banks
One of the portal’s genuinely brilliant features is the certificate service. You can request official certificates online and download them as PDFs, often immediately. The most common one for expats is the Certidão de Dívida e Não Dívida. It confirms whether you have any outstanding tax debts, and immigration processes, landlords and some public procedures may ask for it. Another useful one is the certificate of fiscal domicile, which confirms your registered tax address.
Each certificate carries a validation code. Anyone receiving it can check it is genuine on the authority’s website, which is why third parties accept digital copies without a stamp. Certificates also have a validity period. If a consulate or agency needs a recent one, download it close to the time you submit your application. For the visa-specific process, see How to request a Certidão de Dívida e Não Dívida (No Debt Certificate) for visas.
The rental section is worth knowing about too, even as a tenant. Landlords are required to register lease contracts with the tax authority and issue electronic rent receipts. Registered rent can matter for tenants claiming housing-related deductions on their return. A properly registered contract is also useful as proof of address. For why this matters to you, see Registering your rental contract with Finanças: Why your landlord must do it. If your landlord refuses, that is a red flag worth taking seriously.
Using e-Balcão When Something Goes Wrong
When the portal itself cannot solve your problem, the e-Balcão service lets you send a written question or request to the tax authority. Typical cases are an invoice that will not reclassify, a refund that never arrived or a notice you do not understand. You choose a topic category, write your message, attach supporting documents and submit. The reply appears in the same service, and you can follow the thread there.
My advice is to write in Portuguese, even if it is simple Portuguese. Keep the message short and factual: your NIF, what happened, what you expected and what you are asking for. Attach screenshots or documents where relevant. Choosing the correct topic category helps your message reach the right department. A message filed under the wrong heading can be passed around for weeks. Response times vary a lot, so do not leave e-Balcão until the day before a deadline.
For urgent or complicated matters, the portal also lets you book an in-person appointment at a tax office. Bring every relevant document, printed, and a written summary of the problem in Portuguese. In my experience, staff at the local office are often far more helpful than people expect. Arriving organised and polite makes a real difference.
Survival Tips From Someone Who Has Been Locked Out Before
I have made most of the mistakes you can make on this portal. I have been locked out. I have filed under the wrong annex. I have missed a pending invoice and translated a form so badly the page broke. These are the habits that finally made it manageable.
Language Workarounds That Do Not Break Forms
The portal offers some content in English, but most of the transactional pages, forms and messages are in Portuguese. The obvious workaround is your browser’s built-in translation. It works well for reading menus, help pages and letters. The problem comes when you translate a page with an active form. Translation tools sometimes rewrite field labels, dropdown values or button text in ways that confuse the page. Fields may then seem to accept data but fail to submit, or show errors that make no sense.
My system is to translate the page first to understand it, then switch back to the original Portuguese before filling anything in. On complicated forms like the IRS annexes, I keep a second tab open with the translated version for reference. I fill in the Portuguese version in the main tab. It feels clumsy at first, but it avoids the strange glitches that make people think the portal is broken. Copying unfamiliar terms into a translation app on your phone works well too. The portal’s own wording stays untouched that way.
Over time, it is worth learning the key terms properly rather than relying on translation forever. “Rendimentos” is income, “despesas” are expenses and “dedução” is a deduction. “Liquidação” is the assessment, “reembolso” is the refund and “prazo” is the deadline. A short list like that taped next to your laptop does wonders for your confidence.
Browser, Timing, and Document Habits
The portal works best on an up-to-date desktop browser. Some services behave unpredictably on mobile, especially during the busy filing period, when the site can be slow. If a page refuses to load or submit, try a different browser or clear your cache before assuming the problem is your data. Disabling aggressive ad blockers or privacy extensions for the portal can also fix stubborn issues.
Timing makes a bigger difference than you would think. The last days before a major deadline are when the portal is busiest and most likely to stall. That goes for the February invoice validation and for the end of the spring filing window. I aim to finish everything well before the final week. I submit the return as soon as my figures are ready and validated, then fix things with a replacement return if needed. The portal does allow corrected returns, but within rules and time limits, so it is better to get it right first.
Finally, download and save everything. Keep proof of submission for your return, the assessment notice, every proof of payment, certificates and important e-Balcão replies. Store them in a folder organised by year. When a bank, landlord, immigration office or accountant asks for something, you will have it in seconds. When the authority asks a question years later, you will have your evidence ready.
When to Hand It Over to a Professional
The portal is designed to be usable by ordinary people, and many expats with simple finances manage it alone. There are clear signs, though, that professional help will save you money and stress. These include income from several countries, foreign pensions, investment portfolios, rental property abroad or a special tax regime. Freelancers with clients in multiple countries and anyone running a company are also in this group. So is anyone who has received a notice they genuinely do not understand.
A Portuguese certified accountant, a contabilista certificado, can be authorised to act for you on the portal. They can file returns, handle notices and keep your records straight. For finding someone you can communicate with comfortably, see Finding an English-Speaking Certified Accountant (Contabilista Certificado). Even if you hand things over, keep your own login active. Check in regularly, because you remain responsible for what is filed in your name.
For Americans, the professional picture often has two parts. A Portuguese accountant or your own portal work handles the Portuguese side. A US-focused firm such as Taxes for Expats handles the American return and the related reporting requirements. Coordinating the two takes a little effort. Having both handled properly is the difference between feeling in control and dreading every letter.
Here is a simple first-month routine for anyone setting up from scratch:
- Confirm your NIF and check which address and representative are currently registered.
- Update your fiscal address to your Portuguese home as soon as you have proof of residence.
- Request your Senha das Finanças and activate it the day the letter arrives.
- Activate Chave Móvel Digital once you have a residence document and a Portuguese mobile number.
- Confirm your email and phone number inside your personal data section.
- Register a refund IBAN in your own name and check that it is accepted.
- Decide how you will receive official notifications and set a monthly reminder to check them.
- Log in to e-Fatura and look for pending invoices so the habit starts early.
- If you are a freelancer, register your start of activity before you issue your first receipt.
- Create a folder for downloaded documents and save everything the portal gives you.
The Portal das Finanças will never be a joy to use, but it does not have to be a source of dread. Once your access is set up, your address is correct and you know where your four or five key services live, it becomes routine. Give yourself patience in the first months. Every expat I know who now handles it calmly started out exactly where you are.
Disclaimer
This article is for general informational purposes only and does not constitute professional advice. Laws, prices and regulations vary by location and change over time. Consult a qualified professional for guidance on your specific situation.
