Portuguese Tax Return - Declaring Accounts in Countries that Don't Use IBAN

I’m working through my first year tax return in Portugal and I have run into an issue that I haven’t found an answer to yet.

On Annex J Section 11 you are supposed to list “Deposit or Securities Accounts Opened in a Non-Resident Financial Institution”. For each institution it wants an IBAN and BIC/SWIFT code. How do you list an IBAN for accounts in countries that don’t use the IBAN system? Is the account number alone sufficient?


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I have accounts without IBAN, I used the SWIFT code and account number without problems


Thanks for the quick reply. The validator function had no problem with the account number but I wasn’t sure if it would cause an issue after being submitted.

No problem. It was last year’s and all fine. I will do the same this year.