The Convention on Mutual Administrative Assistance in Tax Matters adopted in Strasbourg on 25 January 1988 and reviewed in Paris on 27 May 2010 was approved by the Republic of Portugal under the following reservations:

  1. assistance may be refused in connection with the enforcement of any tax dues or administrative fines relating to compulsory social security contributions provided for in 1(b) (ii) of article 2 of the Convention and as per the reservation under 1(b) article 30 of the Convention.
  2. assistance may also be refused in relation to notification of documents about the same matter.