How to send the monthly pay statement (DMR) to the AT

What is it for?

The monthly pay statement (DMR) tells the Tax and Customs Authority (AT), employee by employee, what the company paid in the month, the Personal Income Tax (IRS) it withheld and the mandatory contributions. fiscaldoo prepares the DMR from the salaries paid in that month and generates the file in the AT format.

fiscaldoo does not send anything to the AT. Filing is done on the Portal das Finanças; afterwards you record in fiscaldoo that it was filed and what the AT replied.

When to use it?

• Every month in which salaries were paid, after paying the salaries.
• When the AT responds to the filing (accepted or rejected), to record it.

A month's DMR that has been generated or filed cannot be deleted or changed: it is corrected with a replacement return (see Correct a DMR already filed).

Where to find it?

Payroll › Declare › Monthly remuneration statement (DMR) › New

On the What is there to do this month? screen, step 6, Deliver the declarations, and the Declarations to deliver counter remind you of the missing DMRs.

Before you start

• Preparing the DMR (creating, generating, validating and downloading the file): Payroll Processor or Payroll Administrator profile.
• Recording the filing and the AT's response: Declaration submitter profile. Without it, the Submit and Register … buttons do not appear.
• The salaries are paid and the payment was recorded with Bank executed (the DMR declares the income paid in the month, not the month the salary relates to). The DMR month is the month of the date on which you clicked Bank executed: fiscaldoo pays “today”. In this article's example, the October salaries were paid on 01/11/2026, so they go into the November DMR.
• Have at hand the company's tax office code (four digits), the certified accountant's tax number (NIF) and the legal representative's NIF.

How to use it

1. Open Payroll › Declare › Monthly remuneration statement (DMR) and click New.
2. Fill in Tax office (Quadro 1) with the four-digit code (with three digits or with letters, fiscaldoo refuses: “The tax office code “111” is not valid. What happened: the code of a Serviço de Finanças has 4 digits.”). The Declarant's NIF (Quadro 2) is the company's and is pre-filled. Year (Quadro 3) shows the current year; Month (Quadro 3) is empty: choose the month of payment, the month of the Bank executed date (in the example, November, even though the salaries are for October). The Filing deadline fills in by itself (10/12/2026 for November 2026).
3. In Kind of declaration (Quadro 6), leave 1st declaration. The other options are Replacement return (see Correct a DMR already filed) and Declaration under art. 119.º/1-d) CIRS (fact that changes the declared income).
4. In Quadro 7, enter the NIF of the Certified Accountant (Quadro 7) and the NIF of the declarant / legal representative (Quadro 7). Certified Accountant required is ticked; the Substitute Certified Accountant box is not. Pending validation by a certified accountant: when to tick Substitute Certified Accountant and when the return does not require a certified accountant. The Justo impedimento — reason, Justo impedimento — duration and Justo impedimento — date of the occurrence fields are only filled in for a late filing.
5. Click Generate. The DMR becomes Generated: the Titulars (Quadro 5) tab has the lines per employee and the Summary (Quadro 4) the totals. Until you Validate, the Tax office, the month and the NIFs can still be corrected; after Validate, all fields become read-only and a wrong code can no longer be corrected in this DMR.
6. Check the Summary (Quadro 4) against the total of the payslips paid in the month.
7. Click Validate. The DMR becomes Validated and can no longer be changed: check the Tax office and the NIFs first.
8. Click Generate delivery file and then Download delivery file. The file is named DMR_<NIF da empresa>_2026_11_first.txt (year and month of the DMR), with 24 records in the example (5 + 16 + 3): the header and totals records (001 to 005), 16 records 006 (one per Quadro 5 line, with codes A and A21) and three final records (009, 099 and 999).
9. File it on the Portal das Finanças, in the monthly pay statement area, and keep the proof the Portal gives you.
10. With the Declaration submitter profile, open the DMR and click Submit. The DMR becomes Submitted.
11. Click Register the delivery to the AT. In the window, check Delivered on (it shows today's date), enter the Reference of the Tax Authority the Portal gave you and attach the Proof with Choose a file. Click Register. The DMR stays Submitted and the Attempts tab shows the attempt with the Answer of the AT “Waiting for the answer”.
12. When the Portal shows the response, click Register as accepted or Register as rejected.

Example. The October 2026 salaries (8 employees) were paid with Bank executed on 01/11/2026. The November 2026 DMR, due on 10/12/2026, has 16 lines in Quadro 5: per employee, one with income type A — Category-A income subject to withholding (not declared under a more specific code) and another with the meal allowance, which fiscaldoo declares separately with code A21 — Meal allowance (untaxed part). In the Summary (Quadro 4): taxable income €11,560.00, IRS withholding €875.00 and mandatory contributions €1,271.60; non-taxable income €968.63; total €12,528.63.

Correct a DMR already filed

A generated or filed DMR cannot be changed: you make another one for the same month, with Kind of declaration (Quadro 6) set to Replacement return.

1. In Payroll › Declare › Monthly remuneration statement (DMR), click New and fill it in as in step 2 (the same Year and Month, the Tax office and the NIFs).
2. In Kind of declaration (Quadro 6), choose Replacement return and click Generate. The replacement declares all the paid payslips of the month, like the original: in the example, 16 lines, income €12,528.63 and IRS €875.00, the same as the accepted DMR, because no payslip changed. At the top, the Differences against the declaration it replaces block shows, in Replaces, which one is the original and, in Difference: income, Difference: IRS withheld, Difference: contributions and Difference: union dues, what changed from it (0.00 in all of them in the example).
3. Validate, download the file and file it on the Portal das Finanças like the 1st declaration (steps 7 to 12).

Once the replacement is generated, the DMR being replaced stays Accepted: the screen does not mark it as superseded. In a month in which you corrected a payslip, the correction's Replacement DMR line creates this return (see How to correct a payslip already processed). After the corrective payslip is paid, click Generate on the replacement: in the example, a €50.00 corrective payslip took the Summary to €12,578.63 of income and €1,277.10 of contributions, with Difference: income 50.00 and Difference: contributions 5.50. Pending validation by a certified accountant: whether the replacement should be filed in full (all employees of the month) or only with the corrected employees, and the deadline for filing it.

The books warning. On both DMRs, after Generate, the banner “Before submitting: the books of the month do not agree…” appears. On a replacement, today, it adds the new return to the one it replaces: “Gross pay: the payslips say €12,528.63 and DMR says €25,057.26 (difference -€12,528.63)” and the IRS “€875.00 … €1,750.00”. The difference does not exist: the Summary has the correct €12,528.63. Always check the Summary against the payslips and ignore this warning on a replacement. Next to it is “Esta declaração não tem diferenças face à que substitui. Verifique o recibo corretivo ou confirme-a de propósito.” (This declaration has no difference against the one it replaces. Check the corrective payslip or confirm it on purpose.), which is true when no payslip has changed since the original.

Without effect. The Delete message tells you to mark the return as “Without effect” and the Duplicate message, as “Superseded” or “Without effect”. Today the screen has no button with that name (the Accepted DMR only has Generate delivery file, Download delivery file, Duplicate and Delete): there is no way to mark a DMR as “Without effect”.

Expected result

• The DMR goes through Draft, Generated, Validated, Submitted and ends Accepted after Register as accepted. An Accepted DMR can no longer be deleted or duplicated.
• In the list, the month's line shows the Line Count, the Income of the year, the IRS withheld and the State (in the example: 16, 12,528.63, 875.00, Accepted).
• The Declarations to deliver counter on the month's screen no longer counts this DMR.

Important notes

• Deadline. The DMR is filed by the 10th of the month after the payment (IRS Code (CIRS), art. 119). fiscaldoo shows the Filing deadline on the DMR. When the 10th falls on a weekend, the deadline moves to the next working day: the September 2026 DMR shows 12/10/2026 (Monday), because 10/10/2026 is a Saturday.
• Preparing is not filing. Generate, Validate and the file stay in fiscaldoo only; the DMR warning says: “The delivery file follows the official layout of the AT (DMR-AT 2024), but it was not yet checked with the validator of the Portal das Finanças. Nothing is ever sent from here.” Submit and the Register … buttons only record what you did on the Portal.
• Payment month. An October salary paid in November goes into the November DMR, and Generate for October is refused (“There are no paid payslips in 10/2026”). The month is that of the Bank executed date, which fiscaldoo always sets to “today”: there is no way to pay, on screen, with an earlier date. Check that date before choosing Month (Quadro 3).
• A generated or filed DMR cannot be deleted. In Draft, Delete works. In Generated, Validated, Submitted or Accepted, Delete is refused (see “Common problems”) and, on an Accepted one, so is Duplicate. It is corrected with a replacement return.
• Do not regenerate the file of an accepted DMR. On an Accepted DMR, Generate delivery file is still active and gives no warning: the filed file should be the one you downloaded before Submit.
• In a test database, the Declaration submitter also sees the Simulate: AT accepts, Simulate: AT refuses and Simulate: portal busy (try again) buttons. They are for testing and do not exist in a live database.

Common problems

“A return of this type already exists” when you click Generate

• Symptom: “Validation Error. Já existe uma declaração deste tipo para Empresa Demonstração, Lda em 11/2026 (DMR 2026-11 (1.ª declaração)). O que aconteceu: uma empresa tem uma declaração viva de cada tipo por mês de pagamento. Como corrigir: trabalhe na existente, ou marque-a primeiro como “Substituída” / “Sem efeito”.” (A return of this type already exists for Empresa Demonstração, Lda in 11/2026 … What happened: a company has one live return of each type per payment month. How to fix it: work on the existing one, or first mark it as “Superseded” / “Without effect”.)
• Cause: that month's DMR already exists.
• What to do: click Close, discard the new record and open the existing DMR in the list.

“There are no paid payslips” when you click Generate

• Symptom: “Invalid Operation. There are no paid payslips in 11/2026 for Empresa Demonstração, Lda. What happened: a DMR declares the income PAID in the month. How to fix it: mark the payslips as paid first.”
• Cause: no salary payment was confirmed in that month, or you chose the month the salary relates to instead of the payment month.
• What to do: check the month in Month (Quadro 3). If the salaries have already been paid, record the payment (How to pay salaries). With the payslips unpaid, the empty DMR stays in Draft, with 0 lines: Delete (in the gear menu, then Delete in the window) removes it if you created it by mistake. It can only be deleted in Draft.

“Only a draft declaration can be deleted” when deleting

• Symptom: “Invalid Operation. Only a draft declaration can be deleted. What happened: it was already generated or beyond and stays for the record. How to fix it: mark it as “Without effect” first.”
• Cause: the DMR has already been generated (or is Validated, Submitted or Accepted) and stays for the record.
• What to do: do not delete it. If it is wrong, make a replacement DMR (see Correct a DMR already filed). The “Without effect” button the message mentions does not exist on today's screen.

“A return of this type already exists” when duplicating

• Symptom: on Duplicate of an Accepted DMR: “Validation Error. Já existe uma declaração deste tipo para Empresa Demonstração, Lda em 11/2026 (DMR 2026-11 (1.ª declaração)). …”
• Cause: the company has only one live return of each type per month.
• What to do: to correct, create a Replacement return with New; do not duplicate.

Register the delivery to the AT does not save

• Symptom: when you click Register, “Some required fields are empty. Fill in the fields marked in red to be able to save.” appears.
• Cause: the Reference of the Tax Authority or the Proof is missing.
• What to do: enter the reference the Portal das Finanças gave you, attach the proof and click Register again.

“Before submitting: the books of the month do not agree” appears

• Symptom: after Generate, the DMR shows, for example: “Net pay: the payslips say €10,382.03 and Accounting says €0.00 (difference €10,382.03). IRS withheld: the payslips say €875.00 and Accounting says €0.00 …”, with the See the reconciliation link.
• Cause: the month's batch has not been posted to accounting yet, or the journal entry is not posted. The warning compares the payslips with the accounting; it does not compare the DMR with the payslips.
• What to do: the warning does not stop you validating or filing. Check Quadro 4 against the paid payslips (step 6) and ask the Payroll Administrator to post the batch before the month-end close.