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The Owner/Operator must register on the “Lisbon Electronic Platform” (“Plataforma Eletrónica”) by 31 January 2016 at https://tmturistica.cm-lisboa.pt/RegistoEntidade
The Owner/Operator will subsequently receive the Settlement Form (“Formulário de Autoliquidação”). This Form should be saved and reused in monthly reporting.
The Form should be completed and sent to the Lisbon Municipality by the 15th following the month reported.
The fee is €1 per night per person up to a maximum of €7 per person (for 7 days or more).
Within 2 days, the Owner/Operator will receive a “Multibanco” reference. Payment is due within 10 days. If the Owner/Operator is registered for VAT and pays this tax on a trimester basis, he can opt to pay the Municipal Tourist Tax every 3 months rather than monthly.
Children 13 years old and under are exempt from this fee. Medical Care: If visitors are in Lisbon for documented medical reasons, they can request exemption.
Note: In the future, when Lisbon Municipal Tourist Taxcoordinated with the “AT” Tax Authority, a reporting box should be created on the Electronic Green Receipts to account for this municipal tax on electronic declarations.
The introduction can be found here