Latest news and stories about tax deadlines in work in Portugal for expats and residents.
Analytical guide to February tax and reporting deadlines for businesses and households in Portugal, compiled by EContas. The piece maps key obligations to the Tax and Customs Authority (AT) and Social Security — notably the Day 2 submission of Corporate Income Tax (IRC) and Personal Income Tax (IRS) model declarations — and flags other relevant liabilities such as IUC (vehicle tax) and AIMI (additional municipal property tax).
EContas outlines the key tax and reporting obligations due in January so businesses and households stay compliant with the Tax and Customs Authority (AT) and Social Security (SS). Important January items include the Day 9 electronic communications for IRS (personal income tax), IRC (corporation tax) and VAT, SAF‑T invoicing requirements, VAT returns and payments, and related Social Security filings — all with strict deadlines and penalties for late or incorrect submissions. Use the EContas checklist to prioritise filings, confirm filing channels (electronic transmission), and avoid sanctions.
August is traditionally a month of lower activity for many companies. Teams are smaller, the pace slows down, and the tax calendar itself provides for the deferral of some procedural deadlines. The reporting of invoices (SAF-T billing file), the Monthly Remuneration Declarations (DMR) for the Tax Authority (AT) and Social Security (Fund of ...)
The Order of Certified Accountants (OCC) believes there are conditions to permanently set the deadline for companies to submit their corporate income tax (IRC) returns on June 30th each year. After the Government decided this Wednesday to extend the submission date for the Model 22 form, the head of the order, Paula Franco, appealed for the measure to be implemented.
Companies must submit the Single Report (RU) this Friday and the Model 22 declaration by the end of next week. The warning comes from the Order of Certified Accountants (OCC), which does not expect any further extensions from the Government. “I would like to draw attention to the fact that the final deadline for submission...”
Without this extension, the deadline for submitting the corporate income tax return would have been May 31st
