The Water Bill is the document that bills your water consumption. It may be either a bill or a credit note if there are amounts to be returned by EPAL. There are two possible situations following a meter reading:

• If the amount of the consumption to be billed is greater than (estimate) the amount to be deducted a bill (invoice) is issued
• If the amount of the consumption to be billed is less than the amount to be deducted (estimate) a credit note is issued

The Water Bill also includes the Customer Account, which summarises the outstanding documents (bills and/or credit notes) at the date of issue. The Customer Account balance corresponds to the amount payable or receivable by the Customer. Payment of the Customer Account balance settles all the debits and credits it includes. The Water Bill is issued every two months.

WATER ACCOUNTS

Water Supply | Variable depending on the tariff level and type of consumption.  
Standing charge | Fixed monthly amount calculated according to the billing period of the availability of access to the direct water supply. It is intended to cover the costs of the construction, maintenance and expansion of the infrastructure required to provide the water supply service.

LISBON CITY COUNCIL (CML) CHARGES

Sewerage Tariff 
Amount paid to CML that includes a fixed tariff, applied every 30 days, and a variable tariff for the use of the waste water system, calculated according to the volume in m3 of water billed.  
 
In accordance with no. 2 of article 21 of Regulation no. 569-A/2014, these tariffs cover the provision of the following services/activities:  
a) Construction, maintenance, cleaning, clearing and renewal of water service connections between the building and public system;  
b) Construction, maintenance and renewal of the public waste water system;  
c) Collection and disposal of urban waste water;  
d) Signing or amending an urban waste water collection contract.
 
Legislation to be consulted:  
- Order no. 399/85, of 28th June 
- Regulation no. 569-A/2014, of the Municipality of Lisbon, published in the Diário da República (Official Gazette), 2nd series, of 30th December 2014 

Solid Urban Waste Tariff 
Amount paid to CML that includes a fixed tariff, applied every 30 days, and a variable tariff, calculated according to the volume in m3 of water billed.
In accordance with no. 2 of article 38 of Regulation no. 569-A/2014, these tariffs cover the provision of the following services:  
a) Installation, maintenance and substitution of urban waste collection equipment;  
b) Collection, transport, treatment and appropriate disposal of urban waste;  
c) Collection and proper transport of bulk and green waste from urban households, when less than the limits for urban waste in the legislation in force. 
 
 Legislation to be consulted:  
- Regulation no. 569-A/2014, of the Municipality of Lisbon, published in the Diário da República (Official Gazette), 2nd series, of 30th December 2014

Additional 
Amount paid to CML according to the m3 of water billed to cover the value of municipal expenses considered to be in the public interest (street cleaning, irrigation of gardens, fountains, among others)
      
Legislation to be consulted:  
- Order no. 6-A/92, of 8th January

TAXES

Water Resources Tax  
In accordance with Decree Law no. 97/2008, of 11th June, since the 1st August 2008 EPAL has collected the Water Resources Tax, resulting from national legislation (Water Law) being brought into line with Community Directives (Directive no. 2000/60/EC). 
This tax is designed to cover the costs associated with planning, protection and management activities of water resources and enhancing their efficient use, with each consumer contributing in proportion to their use of these resources. 
 
In accordance with article 4 of Decree Law no. 97/2008, the Water Resources Tax is levied on:
- The private use of water from the State’s public water domain
- The direct or indirect discharge of effluents into water resources likely to cause a significant impact
- The extraction of inert materials from the State’s public water domain
- The occupation of land or water bodies in the State’s public water domain
- The use of water of whatever nature or legal status subject to public planning and management, which is likely to cause significant impacts

 The WRT relative to waste water services is a State revenue, paid by Lisbon City Council and passed on to end users according to legal provisions. 
 
By law, this tax must be levied on the end user’s bill, and must not be reflected in any increase in 
EPAL’s tariffs. 
 
Legislation to be consulted:  
- Decree Law no. 97/2008 of 11th June 
- Order no. 484/2009 of the Minister of the Environment, Regional Planning and Regional 
Development, published in the Diário da República (Official Gazette), 2nd series, of 8th January 
2009

Waste Management Tax (WMT) 
It is a State revenue, paid by Lisbon City Council and passed on to end users according to legal provisions. 
 
 Legislation to be consulted:  
- Decree Law no. 178/2006 of 5th September 
- Order no. 72/2010 of 4th February