Portugal compliance calendar

17 recurring IVA (VAT) obligations — returns, payments and listings — each with its due rule and official source, plus the dates new Portugal rules take effect.

Autoridade Tributária e Aduaneira (Portal das Finanças) Diário da República

Portugal on the map

Next Comunicação dos elementos das faturas (e-fatura / SAF-T PT) 7 Sept 2026

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Mon

Tue

Wed

Thu

Fri

Sat

Sun

Report / listing Return filing Payment

Dates already include the weekend and public-holiday shift where Portugal applies one — 10 of 17 obligations here do. The rest stand as computed, and each obligation's notes say which applies to it and why. Confirm against the linked official source before relying on a date.

Recurring obligations, with sources

Each deadline cites the official text that states it and the date we last verified it.

Declaração periódica de IVA (regime mensal)

IVA (VAT) · Monthly · return filing

20th of the 2nd month after the month ends — but the occurrence that would fall in August is due 20 September Verified 2026-08-31

Who files: Sujeitos passivos with turnover of EUR 650 000 or more in the previous calendar year, and anyone who has opted into monthly filing or is on the monthly refund register
Notes: Day 20 of the SECOND month after the period, which is the thing that most surprises people: the January return is due 20 March, not 20 February. Payment is a separate date five days later. A return is due even for a month with no taxable transactions — a nil return is compulsory, not optional. The June period is the exception: it is not due until 20 September, with payment to the 25th.
Source: Código do IVA, artigo 41.º n.º 1 alínea a) Autoridade Tributária e Aduaneira

See the source text

“1 - Para efeitos do disposto na alínea c) do n.º 1 do artigo 29.º, a declaração periódica deve ser enviada por transmissão electrónica de dados, nos seguintes prazos: a) Até ao dia 20 do 2.º mês seguinte àquele a que respeitam as operações, no caso de sujeitos passivos com um volume de negócios igual ou superior a 650 000 € no ano civil anterior; (Redação da Lei n.º 12/2022, de 27 de junho)”

Screenshot of Autoridade Tributária e Aduaneira showing the Declaração periódica de IVA (regime mensal) deadline

Open full size Captured from Autoridade Tributária e Aduaneira on 2026-08-31

Declaração periódica de IVA (regime trimestral)

IVA (VAT) · Quarterly · return filing

20th of the 2nd month after the quarter ends — but the occurrence that would fall in August is due 20 September Verified 2026-08-31

Who files: Sujeitos passivos with turnover below EUR 650 000 in the previous calendar year, other than those who opted for monthly payment or are on the monthly refund register
Notes: Quarterly filing is the default below EUR 650 000 of turnover, and the deadline works the same way as the monthly one: day 20 of the second month after the quarter, so the January-March quarter is due 20 May. Cross EUR 650 000 and you move to monthly for the following year. The second quarter is the exception — it is not due until 20 September, with payment to the 25th.
Source: Código do IVA, artigo 41.º n.º 1 alínea b) Autoridade Tributária e Aduaneira

See the source text

“b) Até ao dia 20 do 2.º mês seguinte ao trimestre do ano civil a que respeitam as operações, no caso de sujeitos passivos com um volume de negócios inferior a 650 000 € no ano civil anterior. (Redação da Lei n.º 12/2022, de 27 de junho)”

Screenshot of Autoridade Tributária e Aduaneira showing the Declaração periódica de IVA (regime trimestral) deadline

Open full size Captured from Autoridade Tributária e Aduaneira on 2026-08-31

Declaração periódica individual — membro de grupo de IVA

IVA (VAT) — regime de grupo · Monthly · return filing

10th of the 2nd month after the month ends Verified 2026-08-31

Who files: Every entity inside a Portuguese VAT group, for tax periods beginning on or after 1 July 2026
Notes: New, and easy to miss: since tax periods beginning 1 July 2026, every member of a Portuguese VAT group files its OWN periodic return by day 10 of the second month — ten days before everyone else's deadline. The dominant entity then submits the group declaration on the 20th and pays on the 25th. The first of these fell due 10 September 2026.
Source: Lei n.º 62/2025, anexo (regime do grupo de IVA), artigo 3.º n.º 1 Autoridade Tributária e Aduaneira

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“1 - Todas as entidades que integrem o grupo de IVA efetuam o apuramento do imposto individualmente, nos termos previstos no Código do IVA, através da entrega da respetiva declaração periódica até ao dia 10 do segundo mês seguinte àquele a que respeitam as operações.”

Captured from Autoridade Tributária e Aduaneira on 2026-08-31

Pagamento do IVA (regime mensal)

IVA (VAT) · Monthly · payment

25th of the 2nd month after the month ends — but the occurrence that would fall in August is due 25 September Verified 2026-08-31

Who files: Monthly filers, for the tax shown as payable on the periodic return
Notes: Portugal gives you five days after the return to pay: the 25th of the second month, against the 20th for filing. They are separate statutory dates, so filing on time and paying late is its own default. The June period is the exception — payment runs to 25 September.
Source: Código do IVA, artigo 27.º — prazo de pagamento Autoridade Tributária e Aduaneira

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“a) Até ao dia 25 do 2.º mês seguinte àquele a que respeitam as operações”

Screenshot of Autoridade Tributária e Aduaneira showing the Pagamento do IVA (regime mensal) deadline

Open full size Captured from Autoridade Tributária e Aduaneira on 2026-08-31

Pagamento do IVA (regime trimestral)

IVA (VAT) · Quarterly · payment

25th of the 2nd month after the quarter ends — but the occurrence that would fall in August is due 25 September Verified 2026-08-31

Who files: Quarterly filers, for the tax shown as payable on the periodic return
Notes: The quarterly payment date is the 25th of the second month after the quarter, five days behind the return. For the second quarter both dates move: file by 20 September, pay by the 25th.
Source: Código do IVA, artigo 27.º — prazo de pagamento Autoridade Tributária e Aduaneira

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“a) Até ao dia 25 do 2.º mês seguinte àquele a que respeitam as operações”

Screenshot of Autoridade Tributária e Aduaneira showing the Pagamento do IVA (regime trimestral) deadline

Open full size Captured from Autoridade Tributária e Aduaneira on 2026-08-31

Declaração recapitulativa (mensal)

IVA (VAT) — recapitulative listing · Monthly · report / listing

20th of the month after the month ends Verified 2026-08-31

Who files: Sujeitos passivos making intra-EU supplies of goods or services, where monthly supplies exceed the RITI threshold or the taxpayer files IVA monthly
Notes: The EC Sales List is due a full month before the VAT return covering the same transactions: day 20 of the month straight after the period, not the second month. January supplies are reported by 20 February while the January VAT return is not due until 20 March. It is only required for periods in which reportable intra-EU transactions actually occurred.
Source: Regime do IVA nas Transacções Intracomunitárias, artigo 30.º Autoridade Tributária e Aduaneira

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“a) Até ao dia 20 do mês seguinte àquele a que respeitam as operações”

Screenshot of Autoridade Tributária e Aduaneira showing the Declaração recapitulativa (mensal) deadline

Open full size Captured from Autoridade Tributária e Aduaneira on 2026-08-31

Declaração recapitulativa (trimestral)

IVA (VAT) — recapitulative listing · Quarterly · report / listing

20th of the month after the quarter ends Verified 2026-08-31

Who files: Sujeitos passivos on the quarterly IVA regime whose intra-EU supplies of goods do not exceed EUR 50 000 in the current quarter or any of the four preceding quarters
Notes: Quarterly reporting is available while your intra-EU supplies of goods stay at or below EUR 50 000 in the current quarter and in each of the four before it. Cross that line and you move to monthly reporting straight away. The date follows the same rule either way: day 20 of the month after the period.
Source: Regime do IVA nas Transacções Intracomunitárias, artigo 30.º Autoridade Tributária e Aduaneira

Comunicação dos elementos das faturas (e-fatura / SAF-T PT)

IVA (VAT) — e-reporting · Monthly · report / listing

5th of the month after the month ends Verified 2026-08-31

Who files: Every person, individual or corporate, subject to Portuguese invoicing rules under CIVA artigo 35.º-A who carries out operations subject to IVA here
Notes: Invoice data goes to the AT by day 5 of the month after the invoices were issued — the tightest recurring deadline in Portuguese indirect tax, and much earlier than the VAT return covering the same invoices. It has been the 5th since 1 January 2023; guidance still saying the 20th or the 12th is describing a rule that has been replaced. This is a transmission of invoice data, separate from registering your document series, which is a one-off event per series rather than a monthly duty.
Source: Portal das Finanças, FAQ 4936 — prazo legal para a comunicação dos elementos dos documentos emitidos Autoridade Tributária e Aduaneira

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“Os documentos emitidos a partir de 01 de janeiro de 2023, deverão ser comunicadas à AT até ao dia 05 do mês seguinte.”

Screenshot of Autoridade Tributária e Aduaneira showing the Comunicação dos elementos das faturas (e-fatura / SAF-T PT) deadline

Open full size Captured from Autoridade Tributária e Aduaneira on 2026-08-31

IES / Declaração Anual — anexos de IVA

IVA (VAT) — annual · Annually · return filing

15th July each year Verified 2026-08-31

Who files: Sujeitos passivos required to file the declaração de informação contabilística e fiscal with its IVA annexes and the mapa recapitulativo of suppliers. Not required from taxpayers without organised accounting for IRS purposes, those on the micro-entity accounting standard, itinerant-amusement operators, or those making exclusively exempt supplies without the right to deduct
Notes: The annual accounting and tax return carrying the IVA annexes is due 15 July for the previous calendar year — and this is the one Portuguese deadline that does NOT move for a weekend or a public holiday. The statute says 15 July whether or not that is a working day, so if it falls on a Saturday you file by the Friday, not the Monday.
Source: Código do IVA, artigo 29.º n.º 1 alíneas d), f) and h) Autoridade Tributária e Aduaneira

See the source text

“h) Enviar, por transmissão eletrónica de dados, a declaração, os anexos e o mapa recapitulativo a que se referem as alíneas d) e f) até ao dia 15 de julho ou, em caso de adoção de um período de tributação em sede de IRC diferente do ano civil, até ao 15.º dia do 7.º mês posterior à data do termo desse período, independentemente de esse dia ser útil ou não útil.”

Screenshot of Autoridade Tributária e Aduaneira showing the IES / Declaração Anual — anexos de IVA deadline

Open full size Captured from Autoridade Tributária e Aduaneira on 2026-08-31

Declaração de IVA — regime da União (OSS)

IVA (VAT) — One Stop Shop · Quarterly · return filing

last day of the month after the quarter ends Verified 2026-08-31

Who files: Sujeitos passivos registered in Portugal for the Union OSS scheme, for intra-EU distance sales of goods and B2C services supplied in other member states
Notes: The Union OSS return covers a calendar quarter and is due by the end of the month after it — 30 April, 31 July, 31 October and 31 January. Payment is due on the same date. A return is required even for a quarter in which you made no OSS supplies anywhere in the EU.
Source: Regimes especiais do IVA — regime da União Autoridade Tributária e Aduaneira

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“1 - A declaração do IVA a que se refere a alínea b) do n.º 1 do artigo 7.º deve ser submetida até ao fim do mês seguinte a cada trimestre do ano civil a que respeitam as operações e cumprir o disposto no artigo 8.º”

Captured from Autoridade Tributária e Aduaneira on 2026-08-31

Declaração de IVA — regime extra-União (OSS)

IVA (VAT) — One Stop Shop (non-Union) · Quarterly · return filing

last day of the month after the quarter ends Verified 2026-08-31

Who files: Taxable persons not established in the EU, registered in Portugal for the non-Union OSS scheme for B2C services supplied in the EU
Notes: The non-Union scheme is for suppliers established outside the EU and runs on the same quarterly cycle as the Union scheme: file and pay by the end of the month after the quarter. Nil returns are compulsory here too.
Source: Regimes especiais do IVA — regime extra-União Autoridade Tributária e Aduaneira

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“A declaração do IVA a que se refere a alínea b) do n.º 1 do artigo 7.º deve ser submetida até ao fim do mês seguinte a cada trimestre do ano civil a que respeitam as prestações de serviços e cumprir o disposto no artigo 8.º”

Captured from Autoridade Tributária e Aduaneira on 2026-08-31

Declaração de IVA — regime de importação (IOSS)

IVA (VAT) — Import One Stop Shop · Monthly · return filing

last day of the month after the month ends Verified 2026-08-31

Who files: Sujeitos passivos, or intermediaries acting for them, registered in Portugal for the import scheme covering distance sales of imported goods
Notes: IOSS is MONTHLY where the other two special schemes are quarterly: the return covers a calendar month and is due by the end of the following month, with payment on the same date. Registering through an intermediary does not change the deadline.
Source: Regimes especiais do IVA — regime de importação Autoridade Tributária e Aduaneira

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“1 - A declaração do IVA a que se refere a alínea b) do n.º 1 do artigo 7.º deve ser submetida até ao fim do mês seguinte a cada mês do ano civil a que respeitam as vendas à distância de bens importados e cumprir o disposto no artigo 8.º”

Captured from Autoridade Tributária e Aduaneira on 2026-08-31

Regime dos pequenos retalhistas — confirmação e pagamento

IVA (VAT) — regime dos pequenos retalhistas · Quarterly · return filing

20th of the 2nd month after the quarter ends — but the occurrence that would fall in August is due 20 September Verified 2026-08-31

Who files: Retalhistas on the small-retailer regime under CIVA artigo 60.º and following
Notes: Small retailers do not compose a return from scratch: the AT publishes a provisional declaration on the Portal das Finanças from the data it already holds, and the retailer confirms it by day 20 of the second month after the quarter, then pays by the 25th of that same month. Confirming is still a filing — leaving the provisional declaration untouched is not compliance.
Source: Código do IVA, artigo 67.º — obrigações dos pequenos retalhistas Autoridade Tributária e Aduaneira

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“b) Confirmar, até ao dia 20 do 2.º mês seguinte a cada trimestre do ano civil, a declaração provisória disponibilizada no Portal das Finanças tendo por base os elementos informativos relevantes de que a Autoridade Tributária e Aduaneira disponha, e efetuar o correspondente pagamento nos locais de cobrança legalmente autorizados até ao dia 25 desse mês;”

Captured from Autoridade Tributária e Aduaneira on 2026-08-31

Declaração de início de atividade

IVA (VAT) — registration · One-off · registration

at least 1 day before the activity subject to IVA begins Verified 2026-08-31

Who files: Any individual or body carrying on an activity subject to IVA, before that activity begins
Notes: This one has to be done BEFORE you start, not within a period after: the declaração de início de atividade is lodged at a serviço de finanças or another authorised place before the activity begins. There is no grace period to work with, so it belongs in the set-up plan rather than in the first month's paperwork.
Source: Código do IVA, artigo 31.º — declaração de início de atividade Autoridade Tributária e Aduaneira

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“1 - As pessoas singulares ou coletivas que exerçam uma atividade sujeita a IVA devem apresentar, em qualquer serviço de finanças ou noutro local legalmente autorizado, antes de iniciado o exercício da atividade, a respetiva declaração. (Redação do Decreto-Lei n.º 41/2016, de 1 de agosto)”

Captured from Autoridade Tributária e Aduaneira on 2026-08-31

Declaração de alterações

IVA (VAT) — registration · One-off · registration

within 15 days of the date of the change in registered particulars Verified 2026-08-31

Who files: Registered sujeitos passivos whose registered particulars change
Notes: Fifteen days from the date of the change, unless another period is expressly laid down for the particular change. It is the shortest of the three registration countdowns and the one most easily missed, because a change of address or activity code does not feel like a tax event.
Source: Código do IVA, artigo 32.º — declaração de alterações Autoridade Tributária e Aduaneira

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“2 - A declaração prevista no n.º 1 é entregue em qualquer serviço de finanças ou noutro local legalmente autorizado, no prazo de 15 dias a contar da data da alteração, se outro prazo não for expressamente previsto neste diploma.”

Captured from Autoridade Tributária e Aduaneira on 2026-08-31

Declaração de cessação de atividade

IVA (VAT) — registration · One-off · registration

within 30 days of the date the activity ceased Verified 2026-08-31

Who files: Sujeitos passivos that cease their activity
Notes: Thirty days from cessation. Stopping trading does not end your obligations by itself — until the declaration is filed the registration stands, and the periodic returns for the periods up to cessation are still due.
Source: Código do IVA, artigo 33.º — declaração de cessação Autoridade Tributária e Aduaneira

See the source text

“No caso de cessação de actividade, deve o sujeito passivo, no prazo de 30 dias a contar da data da cessação, entregar a respectiva declaração.”

Captured from Autoridade Tributária e Aduaneira on 2026-08-31

Declaração trimestral — regime de isenção transfronteiriço (EX)

IVA (VAT) — EU cross-border SME exemption · Quarterly · report / listing

last day of the month after the quarter ends Verified 2026-08-31

Who files: Sujeitos passivos established in Portugal using the EU cross-border small-business exemption in other member states under the EX regime
Notes: If you use the EU cross-border exemption for small businesses in other member states, you report your turnover quarterly to the Portuguese authority by the end of the following month. The declaration is due even for a quarter with no turnover to report. This is a reporting duty attached to the exemption, not a VAT return — you are exempt in the states you are using it in.
Source: Código do IVA, artigo 58.º-B n.º 4 — declaração trimestral Autoridade Tributária e Aduaneira

See the source text

“4 - A declaração trimestral deve ser submetida até ao fim do mês seguinte a cada trimestre do ano civil.”

Captured from Autoridade Tributária e Aduaneira on 2026-08-31

Two things about Portuguese IVA catch people out, and both are about WHICH month. First, the periodic return is due on day 20 of the SECOND month after the period. The January return is due 20 March, and the January–March quarter is due 20 May. Payment is five days later again, on the 25th, and it is a separate statutory date rather than part of the filing deadline. Second, the recapitulative statement — the EC Sales List — does NOT follow that rule: it is due on day 20 of the FIRST following month, so January supplies are reported by 20 February while the January return is still a month away. The June period, and the second quarter, are deferred by statute: file by 20 September and pay by 25 September rather than in August. Invoice data reaches the tax authority far earlier than any return. The e-fatura communication is due by day 5 of the month after the invoices were issued, and it has been the 5th since 1 January 2023 — anything still saying the 20th is out of date. A deadline landing on a weekend or a public holiday normally moves forward to the next working day, but four of the obligations here do not move at all. The annual IES filing is fixed at 15 July whether or not that is a working day, and the three OSS and IOSS returns keep their end-of-month date because the EU rules governing those schemes do not shift it — so those four can and do fall on a Saturday or a Sunday. Separately, any Portuguese tax obligation whose deadline lands during August may be met by 31 August, working day or not. Municipal holidays and Carnival are not national and do not move any deadline. Direct taxes (IRC, IRS and the pagamentos por conta) are out of scope here.

Screenshot of the official source stating the rule that governs Portugal's deadlines — Captured from Autoridade Tributária e Aduaneira (Portal das Finanças) on 2026-08-31

About this calendar

Which Portugal tax deadlines does this calendar cover?

17 recurring indirect-tax obligations — IVA (VAT) returns, payments and related filings — each with the due-date rule, who must file, and the official source that states the deadline. Direct-tax, payroll and company-registry deadlines are out of scope.

How current are these due dates?

Every obligation carries the date it was last verified against its official source (newest: 2026-08-31). Law-change dates come from the weekly Last Week in Taxes scan and link to their full change records.

Do the dates account for weekends and public holidays?

No — the calendar shows the statutory due date. Where the authority shifts deadlines falling on non-working days, the obligation notes say so. Confirm against the linked official source before relying on a date.

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