BEGIN:VCALENDAR VERSION:2.0 PRODID:-//Lookuptax//Compliance Calendar//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-WR-CALNAME:Portugal tax deadlines X-WR-CALDESC:Recurring indirect-tax filing and payment deadlines for Portu gal\, from lookuptax.com/compliance-calendar X-PUBLISHED-TTL:P7D BEGIN:VEVENT UID:pt-comunicacao-elementos-faturas-2026-08-05@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20260805 DTEND;VALUE=DATE:20260806 SUMMARY:Portugal: Comunicação dos elementos das faturas (e-fatura / SAF-T PT) DESCRIPTION:Every person\, individual or corporate\, subject to Portuguese invoicing rules under CIVA artigo 35.º-A who carries out operations subj ect to IVA here\nPeriod: July 2026\nSource: Autoridade Tributária e Aduan eira — https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/questo es_frequentes/pages/faqs-00978.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-comunicacao-elem entos-faturas TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-recapitulativa-mensal-2026-08-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20260820 DTEND;VALUE=DATE:20260821 SUMMARY:Portugal: Declaração recapitulativa (mensal) DESCRIPTION:Sujeitos passivos making intra-EU supplies of goods or service s\, where monthly supplies exceed the RITI threshold or the taxpayer file s IVA monthly\nPeriod: July 2026\nSource: Autoridade Tributária e Aduanei ra — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_t ributarios/RITI_2021/Paginas/riti030.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-recap itulativa-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-ioss-regime-de-importacao-2026-08-31@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20260831 DTEND;VALUE=DATE:20260901 SUMMARY:Portugal: Declaração de IVA — regime de importação (IOSS) DESCRIPTION:Sujeitos passivos\, or intermediaries acting for them\, regist ered in Portugal for the import scheme covering distance sales of importe d goods\nPeriod: July 2026\nSource: Autoridade Tributária e Aduaneira — h ttps://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributa rios/civa_rep/Pages/C-IVA-RegEspecial_Lei47_2020.aspx\nLast verified: 202 6-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-ioss-regime-de-i mportacao TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-comunicacao-elementos-faturas-2026-09-07@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20260907 DTEND;VALUE=DATE:20260908 SUMMARY:Portugal: Comunicação dos elementos das faturas (e-fatura / SAF-T PT) DESCRIPTION:Every person\, individual or corporate\, subject to Portuguese invoicing rules under CIVA artigo 35.º-A who carries out operations subj ect to IVA here\nPeriod: August 2026\nSource: Autoridade Tributária e Adu aneira — https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/ques toes_frequentes/pages/faqs-00978.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-comunicacao-elem entos-faturas TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-grupo-iva-declaracao-individual-2026-09-10@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20260910 DTEND;VALUE=DATE:20260911 SUMMARY:Portugal: Declaração periódica individual — membro de grupo de IVA DESCRIPTION:Every entity inside a Portuguese VAT group\, for tax periods b eginning on or after 1 July 2026\nPeriod: July 2026\nSource: Autoridade T ributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informac ao_fiscal/legislacao/diplomas_legislativos/Documents/Lei_62_2025.pdf\nLas t verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-grupo-iva-declar acao-individual TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-periodica-mensal-2026-09-21@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20260921 DTEND;VALUE=DATE:20260922 SUMMARY:Portugal: Declaração periódica de IVA (regime mensal) DESCRIPTION: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\nPeriod: June 2026\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informa cao_fiscal/codigos_tributarios/civa_rep/Pages/iva41.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-perio dica-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-periodica-mensal-2026-09-21@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20260921 DTEND;VALUE=DATE:20260922 SUMMARY:Portugal: Declaração periódica de IVA (regime mensal) DESCRIPTION: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\nPeriod: July 2026\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informa cao_fiscal/codigos_tributarios/civa_rep/Pages/iva41.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-perio dica-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-periodica-trimestral-2026-09-21@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20260921 DTEND;VALUE=DATE:20260922 SUMMARY:Portugal: Declaração periódica de IVA (regime trimestral) DESCRIPTION:Sujeitos passivos with turnover below EUR 650 000 in the previ ous calendar year\, other than those who opted for monthly payment or are on the monthly refund register\nPeriod: Q2 2026\nSource: Autoridade Trib utária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_ fiscal/codigos_tributarios/civa_rep/Pages/iva41.aspx\nLast verified: 2026 -08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-perio dica-trimestral TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-recapitulativa-mensal-2026-09-21@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20260921 DTEND;VALUE=DATE:20260922 SUMMARY:Portugal: Declaração recapitulativa (mensal) DESCRIPTION:Sujeitos passivos making intra-EU supplies of goods or service s\, where monthly supplies exceed the RITI threshold or the taxpayer file s IVA monthly\nPeriod: August 2026\nSource: Autoridade Tributária e Aduan eira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos _tributarios/RITI_2021/Paginas/riti030.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-recap itulativa-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-regime-pequenos-retalhistas-2026-09-21@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20260921 DTEND;VALUE=DATE:20260922 SUMMARY:Portugal: Regime dos pequenos retalhistas — confirmação e pagament o DESCRIPTION:Retalhistas on the small-retailer regime under CIVA artigo 60. º and following\nPeriod: Q2 2026\nSource: Autoridade Tributária e Aduanei ra — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_t ributarios/civa_rep/Pages/iva67.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-regime-pequenos- retalhistas TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-pagamento-iva-mensal-2026-09-25@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20260925 DTEND;VALUE=DATE:20260926 SUMMARY:Portugal: Pagamento do IVA (regime mensal) DESCRIPTION:Monthly filers\, for the tax shown as payable on the periodic return\nPeriod: June 2026\nSource: Autoridade Tributária e Aduaneira — ht tps://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributar ios/civa_rep/Pages/iva27.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-pagamento-iva-me nsal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-pagamento-iva-mensal-2026-09-25@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20260925 DTEND;VALUE=DATE:20260926 SUMMARY:Portugal: Pagamento do IVA (regime mensal) DESCRIPTION:Monthly filers\, for the tax shown as payable on the periodic return\nPeriod: July 2026\nSource: Autoridade Tributária e Aduaneira — ht tps://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributar ios/civa_rep/Pages/iva27.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-pagamento-iva-me nsal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-pagamento-iva-trimestral-2026-09-25@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20260925 DTEND;VALUE=DATE:20260926 SUMMARY:Portugal: Pagamento do IVA (regime trimestral) DESCRIPTION:Quarterly filers\, for the tax shown as payable on the periodi c return\nPeriod: Q2 2026\nSource: Autoridade Tributária e Aduaneira — ht tps://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributar ios/civa_rep/Pages/iva27.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-pagamento-iva-tr imestral TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-ioss-regime-de-importacao-2026-09-30@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20260930 DTEND;VALUE=DATE:20261001 SUMMARY:Portugal: Declaração de IVA — regime de importação (IOSS) DESCRIPTION:Sujeitos passivos\, or intermediaries acting for them\, regist ered in Portugal for the import scheme covering distance sales of importe d goods\nPeriod: August 2026\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tribu tarios/civa_rep/Pages/C-IVA-RegEspecial_Lei47_2020.aspx\nLast verified: 2 026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-ioss-regime-de-i mportacao TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-comunicacao-elementos-faturas-2026-10-06@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20261006 DTEND;VALUE=DATE:20261007 SUMMARY:Portugal: Comunicação dos elementos das faturas (e-fatura / SAF-T PT) DESCRIPTION:Every person\, individual or corporate\, subject to Portuguese invoicing rules under CIVA artigo 35.º-A who carries out operations subj ect to IVA here\nPeriod: September 2026\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/q uestoes_frequentes/pages/faqs-00978.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-comunicacao-elem entos-faturas TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-grupo-iva-declaracao-individual-2026-10-12@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20261012 DTEND;VALUE=DATE:20261013 SUMMARY:Portugal: Declaração periódica individual — membro de grupo de IVA DESCRIPTION:Every entity inside a Portuguese VAT group\, for tax periods b eginning on or after 1 July 2026\nPeriod: August 2026\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/inform acao_fiscal/legislacao/diplomas_legislativos/Documents/Lei_62_2025.pdf\nL ast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-grupo-iva-declar acao-individual TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-periodica-mensal-2026-10-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20261020 DTEND;VALUE=DATE:20261021 SUMMARY:Portugal: Declaração periódica de IVA (regime mensal) DESCRIPTION: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\nPeriod: August 2026\nSource: Autoridad e Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/infor macao_fiscal/codigos_tributarios/civa_rep/Pages/iva41.aspx\nLast verified : 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-perio dica-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-recapitulativa-mensal-2026-10-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20261020 DTEND;VALUE=DATE:20261021 SUMMARY:Portugal: Declaração recapitulativa (mensal) DESCRIPTION:Sujeitos passivos making intra-EU supplies of goods or service s\, where monthly supplies exceed the RITI threshold or the taxpayer file s IVA monthly\nPeriod: September 2026\nSource: Autoridade Tributária e Ad uaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codi gos_tributarios/RITI_2021/Paginas/riti030.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-recap itulativa-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-recapitulativa-trimestral-2026-10-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20261020 DTEND;VALUE=DATE:20261021 SUMMARY:Portugal: Declaração recapitulativa (trimestral) DESCRIPTION:Sujeitos passivos on the quarterly IVA regime whose intra-EU s upplies of goods do not exceed EUR 50 000 in the current quarter or any o f the four preceding quarters\nPeriod: Q3 2026\nSource: Autoridade Tribut ária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fi scal/codigos_tributarios/RITI_2021/Paginas/riti030.aspx\nLast verified: 2 026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-recap itulativa-trimestral TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-pagamento-iva-mensal-2026-10-26@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20261026 DTEND;VALUE=DATE:20261027 SUMMARY:Portugal: Pagamento do IVA (regime mensal) DESCRIPTION:Monthly filers\, for the tax shown as payable on the periodic return\nPeriod: August 2026\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tribut arios/civa_rep/Pages/iva27.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-pagamento-iva-me nsal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-oss-regime-da-uniao-2026-10-31@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20261031 DTEND;VALUE=DATE:20261101 SUMMARY:Portugal: Declaração de IVA — regime da União (OSS) DESCRIPTION:Sujeitos passivos registered in Portugal for the Union OSS sch eme\, for intra-EU distance sales of goods and B2C services supplied in o ther member states\nPeriod: Q3 2026\nSource: Autoridade Tributária e Adua neira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigo s_tributarios/civa_rep/Pages/C-IVA-RegEspecial_Lei47_2020.aspx\nLast veri fied: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-oss-regime-da-un iao TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-oss-regime-extra-uniao-2026-10-31@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20261031 DTEND;VALUE=DATE:20261101 SUMMARY:Portugal: Declaração de IVA — regime extra-União (OSS) DESCRIPTION:Taxable persons not established in the EU\, registered in Port ugal for the non-Union OSS scheme for B2C services supplied in the EU\nPe riod: Q3 2026\nSource: Autoridade Tributária e Aduaneira — https://info.p ortaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/civa_rep /Pages/C-IVA-RegEspecial_Lei47_2020.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-oss-regime-extra -uniao TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-ioss-regime-de-importacao-2026-10-31@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20261031 DTEND;VALUE=DATE:20261101 SUMMARY:Portugal: Declaração de IVA — regime de importação (IOSS) DESCRIPTION:Sujeitos passivos\, or intermediaries acting for them\, regist ered in Portugal for the import scheme covering distance sales of importe d goods\nPeriod: September 2026\nSource: Autoridade Tributária e Aduaneir a — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tr ibutarios/civa_rep/Pages/C-IVA-RegEspecial_Lei47_2020.aspx\nLast verified : 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-ioss-regime-de-i mportacao TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-trimestral-regime-isencao-transfronteirico-2026-11-02@lo okuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20261102 DTEND;VALUE=DATE:20261103 SUMMARY:Portugal: Declaração trimestral — regime de isenção transfronteiri ço (EX) DESCRIPTION:Sujeitos passivos established in Portugal using the EU cross-b order small-business exemption in other member states under the EX regime \nPeriod: Q3 2026\nSource: Autoridade Tributária e Aduaneira — https://in fo.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/civa _rep/Pages/iva58b.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-trime stral-regime-isencao-transfronteirico TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-comunicacao-elementos-faturas-2026-11-05@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20261105 DTEND;VALUE=DATE:20261106 SUMMARY:Portugal: Comunicação dos elementos das faturas (e-fatura / SAF-T PT) DESCRIPTION:Every person\, individual or corporate\, subject to Portuguese invoicing rules under CIVA artigo 35.º-A who carries out operations subj ect to IVA here\nPeriod: October 2026\nSource: Autoridade Tributária e Ad uaneira — https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/que stoes_frequentes/pages/faqs-00978.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-comunicacao-elem entos-faturas TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-grupo-iva-declaracao-individual-2026-11-10@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20261110 DTEND;VALUE=DATE:20261111 SUMMARY:Portugal: Declaração periódica individual — membro de grupo de IVA DESCRIPTION:Every entity inside a Portuguese VAT group\, for tax periods b eginning on or after 1 July 2026\nPeriod: September 2026\nSource: Autorid ade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/inf ormacao_fiscal/legislacao/diplomas_legislativos/Documents/Lei_62_2025.pdf \nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-grupo-iva-declar acao-individual TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-periodica-mensal-2026-11-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20261120 DTEND;VALUE=DATE:20261121 SUMMARY:Portugal: Declaração periódica de IVA (regime mensal) DESCRIPTION: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\nPeriod: September 2026\nSource: Autori dade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/in formacao_fiscal/codigos_tributarios/civa_rep/Pages/iva41.aspx\nLast verif ied: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-perio dica-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-periodica-trimestral-2026-11-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20261120 DTEND;VALUE=DATE:20261121 SUMMARY:Portugal: Declaração periódica de IVA (regime trimestral) DESCRIPTION:Sujeitos passivos with turnover below EUR 650 000 in the previ ous calendar year\, other than those who opted for monthly payment or are on the monthly refund register\nPeriod: Q3 2026\nSource: Autoridade Trib utária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_ fiscal/codigos_tributarios/civa_rep/Pages/iva41.aspx\nLast verified: 2026 -08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-perio dica-trimestral TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-recapitulativa-mensal-2026-11-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20261120 DTEND;VALUE=DATE:20261121 SUMMARY:Portugal: Declaração recapitulativa (mensal) DESCRIPTION:Sujeitos passivos making intra-EU supplies of goods or service s\, where monthly supplies exceed the RITI threshold or the taxpayer file s IVA monthly\nPeriod: October 2026\nSource: Autoridade Tributária e Adua neira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigo s_tributarios/RITI_2021/Paginas/riti030.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-recap itulativa-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-regime-pequenos-retalhistas-2026-11-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20261120 DTEND;VALUE=DATE:20261121 SUMMARY:Portugal: Regime dos pequenos retalhistas — confirmação e pagament o DESCRIPTION:Retalhistas on the small-retailer regime under CIVA artigo 60. º and following\nPeriod: Q3 2026\nSource: Autoridade Tributária e Aduanei ra — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_t ributarios/civa_rep/Pages/iva67.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-regime-pequenos- retalhistas TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-pagamento-iva-mensal-2026-11-25@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20261125 DTEND;VALUE=DATE:20261126 SUMMARY:Portugal: Pagamento do IVA (regime mensal) DESCRIPTION:Monthly filers\, for the tax shown as payable on the periodic return\nPeriod: September 2026\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tri butarios/civa_rep/Pages/iva27.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-pagamento-iva-me nsal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-pagamento-iva-trimestral-2026-11-25@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20261125 DTEND;VALUE=DATE:20261126 SUMMARY:Portugal: Pagamento do IVA (regime trimestral) DESCRIPTION:Quarterly filers\, for the tax shown as payable on the periodi c return\nPeriod: Q3 2026\nSource: Autoridade Tributária e Aduaneira — ht tps://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributar ios/civa_rep/Pages/iva27.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-pagamento-iva-tr imestral TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-ioss-regime-de-importacao-2026-11-30@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20261130 DTEND;VALUE=DATE:20261201 SUMMARY:Portugal: Declaração de IVA — regime de importação (IOSS) DESCRIPTION:Sujeitos passivos\, or intermediaries acting for them\, regist ered in Portugal for the import scheme covering distance sales of importe d goods\nPeriod: October 2026\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_trib utarios/civa_rep/Pages/C-IVA-RegEspecial_Lei47_2020.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-ioss-regime-de-i mportacao TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-comunicacao-elementos-faturas-2026-12-07@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20261207 DTEND;VALUE=DATE:20261208 SUMMARY:Portugal: Comunicação dos elementos das faturas (e-fatura / SAF-T PT) DESCRIPTION:Every person\, individual or corporate\, subject to Portuguese invoicing rules under CIVA artigo 35.º-A who carries out operations subj ect to IVA here\nPeriod: November 2026\nSource: Autoridade Tributária e A duaneira — https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/qu estoes_frequentes/pages/faqs-00978.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-comunicacao-elem entos-faturas TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-grupo-iva-declaracao-individual-2026-12-10@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20261210 DTEND;VALUE=DATE:20261211 SUMMARY:Portugal: Declaração periódica individual — membro de grupo de IVA DESCRIPTION:Every entity inside a Portuguese VAT group\, for tax periods b eginning on or after 1 July 2026\nPeriod: October 2026\nSource: Autoridad e Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/infor macao_fiscal/legislacao/diplomas_legislativos/Documents/Lei_62_2025.pdf\n Last verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-grupo-iva-declar acao-individual TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-periodica-mensal-2026-12-21@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20261221 DTEND;VALUE=DATE:20261222 SUMMARY:Portugal: Declaração periódica de IVA (regime mensal) DESCRIPTION: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\nPeriod: October 2026\nSource: Autorida de Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/info rmacao_fiscal/codigos_tributarios/civa_rep/Pages/iva41.aspx\nLast verifie d: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-perio dica-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-recapitulativa-mensal-2026-12-21@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20261221 DTEND;VALUE=DATE:20261222 SUMMARY:Portugal: Declaração recapitulativa (mensal) DESCRIPTION:Sujeitos passivos making intra-EU supplies of goods or service s\, where monthly supplies exceed the RITI threshold or the taxpayer file s IVA monthly\nPeriod: November 2026\nSource: Autoridade Tributária e Adu aneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codig os_tributarios/RITI_2021/Paginas/riti030.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-recap itulativa-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-pagamento-iva-mensal-2026-12-28@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20261228 DTEND;VALUE=DATE:20261229 SUMMARY:Portugal: Pagamento do IVA (regime mensal) DESCRIPTION:Monthly filers\, for the tax shown as payable on the periodic return\nPeriod: October 2026\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tribu tarios/civa_rep/Pages/iva27.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-pagamento-iva-me nsal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-ioss-regime-de-importacao-2026-12-31@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20261231 DTEND;VALUE=DATE:20270101 SUMMARY:Portugal: Declaração de IVA — regime de importação (IOSS) DESCRIPTION:Sujeitos passivos\, or intermediaries acting for them\, regist ered in Portugal for the import scheme covering distance sales of importe d goods\nPeriod: November 2026\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tri butarios/civa_rep/Pages/C-IVA-RegEspecial_Lei47_2020.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-ioss-regime-de-i mportacao TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-comunicacao-elementos-faturas-2027-01-05@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270105 DTEND;VALUE=DATE:20270106 SUMMARY:Portugal: Comunicação dos elementos das faturas (e-fatura / SAF-T PT) DESCRIPTION:Every person\, individual or corporate\, subject to Portuguese invoicing rules under CIVA artigo 35.º-A who carries out operations subj ect to IVA here\nPeriod: December 2026\nSource: Autoridade Tributária e A duaneira — https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/qu estoes_frequentes/pages/faqs-00978.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-comunicacao-elem entos-faturas TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-grupo-iva-declaracao-individual-2027-01-11@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270111 DTEND;VALUE=DATE:20270112 SUMMARY:Portugal: Declaração periódica individual — membro de grupo de IVA DESCRIPTION:Every entity inside a Portuguese VAT group\, for tax periods b eginning on or after 1 July 2026\nPeriod: November 2026\nSource: Autorida de Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/info rmacao_fiscal/legislacao/diplomas_legislativos/Documents/Lei_62_2025.pdf\ nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-grupo-iva-declar acao-individual TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-periodica-mensal-2027-01-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270120 DTEND;VALUE=DATE:20270121 SUMMARY:Portugal: Declaração periódica de IVA (regime mensal) DESCRIPTION: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\nPeriod: November 2026\nSource: Autorid ade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/inf ormacao_fiscal/codigos_tributarios/civa_rep/Pages/iva41.aspx\nLast verifi ed: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-perio dica-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-recapitulativa-mensal-2027-01-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270120 DTEND;VALUE=DATE:20270121 SUMMARY:Portugal: Declaração recapitulativa (mensal) DESCRIPTION:Sujeitos passivos making intra-EU supplies of goods or service s\, where monthly supplies exceed the RITI threshold or the taxpayer file s IVA monthly\nPeriod: December 2026\nSource: Autoridade Tributária e Adu aneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codig os_tributarios/RITI_2021/Paginas/riti030.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-recap itulativa-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-recapitulativa-trimestral-2027-01-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270120 DTEND;VALUE=DATE:20270121 SUMMARY:Portugal: Declaração recapitulativa (trimestral) DESCRIPTION:Sujeitos passivos on the quarterly IVA regime whose intra-EU s upplies of goods do not exceed EUR 50 000 in the current quarter or any o f the four preceding quarters\nPeriod: Q4 2026\nSource: Autoridade Tribut ária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fi scal/codigos_tributarios/RITI_2021/Paginas/riti030.aspx\nLast verified: 2 026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-recap itulativa-trimestral TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-pagamento-iva-mensal-2027-01-25@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270125 DTEND;VALUE=DATE:20270126 SUMMARY:Portugal: Pagamento do IVA (regime mensal) DESCRIPTION:Monthly filers\, for the tax shown as payable on the periodic return\nPeriod: November 2026\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_trib utarios/civa_rep/Pages/iva27.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-pagamento-iva-me nsal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-oss-regime-da-uniao-2027-01-31@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270131 DTEND;VALUE=DATE:20270201 SUMMARY:Portugal: Declaração de IVA — regime da União (OSS) DESCRIPTION:Sujeitos passivos registered in Portugal for the Union OSS sch eme\, for intra-EU distance sales of goods and B2C services supplied in o ther member states\nPeriod: Q4 2026\nSource: Autoridade Tributária e Adua neira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigo s_tributarios/civa_rep/Pages/C-IVA-RegEspecial_Lei47_2020.aspx\nLast veri fied: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-oss-regime-da-un iao TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-oss-regime-extra-uniao-2027-01-31@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270131 DTEND;VALUE=DATE:20270201 SUMMARY:Portugal: Declaração de IVA — regime extra-União (OSS) DESCRIPTION:Taxable persons not established in the EU\, registered in Port ugal for the non-Union OSS scheme for B2C services supplied in the EU\nPe riod: Q4 2026\nSource: Autoridade Tributária e Aduaneira — https://info.p ortaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/civa_rep /Pages/C-IVA-RegEspecial_Lei47_2020.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-oss-regime-extra -uniao TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-ioss-regime-de-importacao-2027-01-31@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270131 DTEND;VALUE=DATE:20270201 SUMMARY:Portugal: Declaração de IVA — regime de importação (IOSS) DESCRIPTION:Sujeitos passivos\, or intermediaries acting for them\, regist ered in Portugal for the import scheme covering distance sales of importe d goods\nPeriod: December 2026\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tri butarios/civa_rep/Pages/C-IVA-RegEspecial_Lei47_2020.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-ioss-regime-de-i mportacao TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-trimestral-regime-isencao-transfronteirico-2027-02-01@lo okuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270201 DTEND;VALUE=DATE:20270202 SUMMARY:Portugal: Declaração trimestral — regime de isenção transfronteiri ço (EX) DESCRIPTION:Sujeitos passivos established in Portugal using the EU cross-b order small-business exemption in other member states under the EX regime \nPeriod: Q4 2026\nSource: Autoridade Tributária e Aduaneira — https://in fo.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/civa _rep/Pages/iva58b.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-trime stral-regime-isencao-transfronteirico TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-comunicacao-elementos-faturas-2027-02-05@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270205 DTEND;VALUE=DATE:20270206 SUMMARY:Portugal: Comunicação dos elementos das faturas (e-fatura / SAF-T PT) DESCRIPTION:Every person\, individual or corporate\, subject to Portuguese invoicing rules under CIVA artigo 35.º-A who carries out operations subj ect to IVA here\nPeriod: January 2027\nSource: Autoridade Tributária e Ad uaneira — https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/que stoes_frequentes/pages/faqs-00978.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-comunicacao-elem entos-faturas TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-grupo-iva-declaracao-individual-2027-02-10@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270210 DTEND;VALUE=DATE:20270211 SUMMARY:Portugal: Declaração periódica individual — membro de grupo de IVA DESCRIPTION:Every entity inside a Portuguese VAT group\, for tax periods b eginning on or after 1 July 2026\nPeriod: December 2026\nSource: Autorida de Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/info rmacao_fiscal/legislacao/diplomas_legislativos/Documents/Lei_62_2025.pdf\ nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-grupo-iva-declar acao-individual TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-periodica-mensal-2027-02-22@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270222 DTEND;VALUE=DATE:20270223 SUMMARY:Portugal: Declaração periódica de IVA (regime mensal) DESCRIPTION: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\nPeriod: December 2026\nSource: Autorid ade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/inf ormacao_fiscal/codigos_tributarios/civa_rep/Pages/iva41.aspx\nLast verifi ed: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-perio dica-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-periodica-trimestral-2027-02-22@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270222 DTEND;VALUE=DATE:20270223 SUMMARY:Portugal: Declaração periódica de IVA (regime trimestral) DESCRIPTION:Sujeitos passivos with turnover below EUR 650 000 in the previ ous calendar year\, other than those who opted for monthly payment or are on the monthly refund register\nPeriod: Q4 2026\nSource: Autoridade Trib utária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_ fiscal/codigos_tributarios/civa_rep/Pages/iva41.aspx\nLast verified: 2026 -08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-perio dica-trimestral TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-recapitulativa-mensal-2027-02-22@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270222 DTEND;VALUE=DATE:20270223 SUMMARY:Portugal: Declaração recapitulativa (mensal) DESCRIPTION:Sujeitos passivos making intra-EU supplies of goods or service s\, where monthly supplies exceed the RITI threshold or the taxpayer file s IVA monthly\nPeriod: January 2027\nSource: Autoridade Tributária e Adua neira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigo s_tributarios/RITI_2021/Paginas/riti030.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-recap itulativa-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-regime-pequenos-retalhistas-2027-02-22@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270222 DTEND;VALUE=DATE:20270223 SUMMARY:Portugal: Regime dos pequenos retalhistas — confirmação e pagament o DESCRIPTION:Retalhistas on the small-retailer regime under CIVA artigo 60. º and following\nPeriod: Q4 2026\nSource: Autoridade Tributária e Aduanei ra — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_t ributarios/civa_rep/Pages/iva67.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-regime-pequenos- retalhistas TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-pagamento-iva-mensal-2027-02-25@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270225 DTEND;VALUE=DATE:20270226 SUMMARY:Portugal: Pagamento do IVA (regime mensal) DESCRIPTION:Monthly filers\, for the tax shown as payable on the periodic return\nPeriod: December 2026\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_trib utarios/civa_rep/Pages/iva27.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-pagamento-iva-me nsal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-pagamento-iva-trimestral-2027-02-25@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270225 DTEND;VALUE=DATE:20270226 SUMMARY:Portugal: Pagamento do IVA (regime trimestral) DESCRIPTION:Quarterly filers\, for the tax shown as payable on the periodi c return\nPeriod: Q4 2026\nSource: Autoridade Tributária e Aduaneira — ht tps://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributar ios/civa_rep/Pages/iva27.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-pagamento-iva-tr imestral TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-ioss-regime-de-importacao-2027-02-28@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270228 DTEND;VALUE=DATE:20270301 SUMMARY:Portugal: Declaração de IVA — regime de importação (IOSS) DESCRIPTION:Sujeitos passivos\, or intermediaries acting for them\, regist ered in Portugal for the import scheme covering distance sales of importe d goods\nPeriod: January 2027\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_trib utarios/civa_rep/Pages/C-IVA-RegEspecial_Lei47_2020.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-ioss-regime-de-i mportacao TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-comunicacao-elementos-faturas-2027-03-05@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270305 DTEND;VALUE=DATE:20270306 SUMMARY:Portugal: Comunicação dos elementos das faturas (e-fatura / SAF-T PT) DESCRIPTION:Every person\, individual or corporate\, subject to Portuguese invoicing rules under CIVA artigo 35.º-A who carries out operations subj ect to IVA here\nPeriod: February 2027\nSource: Autoridade Tributária e A duaneira — https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/qu estoes_frequentes/pages/faqs-00978.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-comunicacao-elem entos-faturas TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-grupo-iva-declaracao-individual-2027-03-10@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270310 DTEND;VALUE=DATE:20270311 SUMMARY:Portugal: Declaração periódica individual — membro de grupo de IVA DESCRIPTION:Every entity inside a Portuguese VAT group\, for tax periods b eginning on or after 1 July 2026\nPeriod: January 2027\nSource: Autoridad e Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/infor macao_fiscal/legislacao/diplomas_legislativos/Documents/Lei_62_2025.pdf\n Last verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-grupo-iva-declar acao-individual TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-periodica-mensal-2027-03-22@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270322 DTEND;VALUE=DATE:20270323 SUMMARY:Portugal: Declaração periódica de IVA (regime mensal) DESCRIPTION: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\nPeriod: January 2027\nSource: Autorida de Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/info rmacao_fiscal/codigos_tributarios/civa_rep/Pages/iva41.aspx\nLast verifie d: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-perio dica-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-recapitulativa-mensal-2027-03-22@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270322 DTEND;VALUE=DATE:20270323 SUMMARY:Portugal: Declaração recapitulativa (mensal) DESCRIPTION:Sujeitos passivos making intra-EU supplies of goods or service s\, where monthly supplies exceed the RITI threshold or the taxpayer file s IVA monthly\nPeriod: February 2027\nSource: Autoridade Tributária e Adu aneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codig os_tributarios/RITI_2021/Paginas/riti030.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-recap itulativa-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-pagamento-iva-mensal-2027-03-25@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270325 DTEND;VALUE=DATE:20270326 SUMMARY:Portugal: Pagamento do IVA (regime mensal) DESCRIPTION:Monthly filers\, for the tax shown as payable on the periodic return\nPeriod: January 2027\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tribu tarios/civa_rep/Pages/iva27.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-pagamento-iva-me nsal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-ioss-regime-de-importacao-2027-03-31@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270331 DTEND;VALUE=DATE:20270401 SUMMARY:Portugal: Declaração de IVA — regime de importação (IOSS) DESCRIPTION:Sujeitos passivos\, or intermediaries acting for them\, regist ered in Portugal for the import scheme covering distance sales of importe d goods\nPeriod: February 2027\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tri butarios/civa_rep/Pages/C-IVA-RegEspecial_Lei47_2020.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-ioss-regime-de-i mportacao TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-comunicacao-elementos-faturas-2027-04-05@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270405 DTEND;VALUE=DATE:20270406 SUMMARY:Portugal: Comunicação dos elementos das faturas (e-fatura / SAF-T PT) DESCRIPTION:Every person\, individual or corporate\, subject to Portuguese invoicing rules under CIVA artigo 35.º-A who carries out operations subj ect to IVA here\nPeriod: March 2027\nSource: Autoridade Tributária e Adua neira — https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/quest oes_frequentes/pages/faqs-00978.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-comunicacao-elem entos-faturas TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-grupo-iva-declaracao-individual-2027-04-12@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270412 DTEND;VALUE=DATE:20270413 SUMMARY:Portugal: Declaração periódica individual — membro de grupo de IVA DESCRIPTION:Every entity inside a Portuguese VAT group\, for tax periods b eginning on or after 1 July 2026\nPeriod: February 2027\nSource: Autorida de Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/info rmacao_fiscal/legislacao/diplomas_legislativos/Documents/Lei_62_2025.pdf\ nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-grupo-iva-declar acao-individual TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-periodica-mensal-2027-04-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270420 DTEND;VALUE=DATE:20270421 SUMMARY:Portugal: Declaração periódica de IVA (regime mensal) DESCRIPTION: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\nPeriod: February 2027\nSource: Autorid ade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/inf ormacao_fiscal/codigos_tributarios/civa_rep/Pages/iva41.aspx\nLast verifi ed: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-perio dica-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-recapitulativa-mensal-2027-04-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270420 DTEND;VALUE=DATE:20270421 SUMMARY:Portugal: Declaração recapitulativa (mensal) DESCRIPTION:Sujeitos passivos making intra-EU supplies of goods or service s\, where monthly supplies exceed the RITI threshold or the taxpayer file s IVA monthly\nPeriod: March 2027\nSource: Autoridade Tributária e Aduane ira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_ tributarios/RITI_2021/Paginas/riti030.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-recap itulativa-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-recapitulativa-trimestral-2027-04-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270420 DTEND;VALUE=DATE:20270421 SUMMARY:Portugal: Declaração recapitulativa (trimestral) DESCRIPTION:Sujeitos passivos on the quarterly IVA regime whose intra-EU s upplies of goods do not exceed EUR 50 000 in the current quarter or any o f the four preceding quarters\nPeriod: Q1 2027\nSource: Autoridade Tribut ária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fi scal/codigos_tributarios/RITI_2021/Paginas/riti030.aspx\nLast verified: 2 026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-recap itulativa-trimestral TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-pagamento-iva-mensal-2027-04-26@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270426 DTEND;VALUE=DATE:20270427 SUMMARY:Portugal: Pagamento do IVA (regime mensal) DESCRIPTION:Monthly filers\, for the tax shown as payable on the periodic return\nPeriod: February 2027\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_trib utarios/civa_rep/Pages/iva27.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-pagamento-iva-me nsal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-oss-regime-da-uniao-2027-04-30@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270430 DTEND;VALUE=DATE:20270501 SUMMARY:Portugal: Declaração de IVA — regime da União (OSS) DESCRIPTION:Sujeitos passivos registered in Portugal for the Union OSS sch eme\, for intra-EU distance sales of goods and B2C services supplied in o ther member states\nPeriod: Q1 2027\nSource: Autoridade Tributária e Adua neira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigo s_tributarios/civa_rep/Pages/C-IVA-RegEspecial_Lei47_2020.aspx\nLast veri fied: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-oss-regime-da-un iao TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-oss-regime-extra-uniao-2027-04-30@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270430 DTEND;VALUE=DATE:20270501 SUMMARY:Portugal: Declaração de IVA — regime extra-União (OSS) DESCRIPTION:Taxable persons not established in the EU\, registered in Port ugal for the non-Union OSS scheme for B2C services supplied in the EU\nPe riod: Q1 2027\nSource: Autoridade Tributária e Aduaneira — https://info.p ortaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/civa_rep /Pages/C-IVA-RegEspecial_Lei47_2020.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-oss-regime-extra -uniao TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-ioss-regime-de-importacao-2027-04-30@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270430 DTEND;VALUE=DATE:20270501 SUMMARY:Portugal: Declaração de IVA — regime de importação (IOSS) DESCRIPTION:Sujeitos passivos\, or intermediaries acting for them\, regist ered in Portugal for the import scheme covering distance sales of importe d goods\nPeriod: March 2027\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tribut arios/civa_rep/Pages/C-IVA-RegEspecial_Lei47_2020.aspx\nLast verified: 20 26-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-ioss-regime-de-i mportacao TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-trimestral-regime-isencao-transfronteirico-2027-04-30@lo okuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270430 DTEND;VALUE=DATE:20270501 SUMMARY:Portugal: Declaração trimestral — regime de isenção transfronteiri ço (EX) DESCRIPTION:Sujeitos passivos established in Portugal using the EU cross-b order small-business exemption in other member states under the EX regime \nPeriod: Q1 2027\nSource: Autoridade Tributária e Aduaneira — https://in fo.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/civa _rep/Pages/iva58b.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-trime stral-regime-isencao-transfronteirico TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-comunicacao-elementos-faturas-2027-05-05@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270505 DTEND;VALUE=DATE:20270506 SUMMARY:Portugal: Comunicação dos elementos das faturas (e-fatura / SAF-T PT) DESCRIPTION:Every person\, individual or corporate\, subject to Portuguese invoicing rules under CIVA artigo 35.º-A who carries out operations subj ect to IVA here\nPeriod: April 2027\nSource: Autoridade Tributária e Adua neira — https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/quest oes_frequentes/pages/faqs-00978.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-comunicacao-elem entos-faturas TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-grupo-iva-declaracao-individual-2027-05-10@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270510 DTEND;VALUE=DATE:20270511 SUMMARY:Portugal: Declaração periódica individual — membro de grupo de IVA DESCRIPTION:Every entity inside a Portuguese VAT group\, for tax periods b eginning on or after 1 July 2026\nPeriod: March 2027\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informa cao_fiscal/legislacao/diplomas_legislativos/Documents/Lei_62_2025.pdf\nLa st verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-grupo-iva-declar acao-individual TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-periodica-mensal-2027-05-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270520 DTEND;VALUE=DATE:20270521 SUMMARY:Portugal: Declaração periódica de IVA (regime mensal) DESCRIPTION: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\nPeriod: March 2027\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/inform acao_fiscal/codigos_tributarios/civa_rep/Pages/iva41.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-perio dica-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-periodica-trimestral-2027-05-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270520 DTEND;VALUE=DATE:20270521 SUMMARY:Portugal: Declaração periódica de IVA (regime trimestral) DESCRIPTION:Sujeitos passivos with turnover below EUR 650 000 in the previ ous calendar year\, other than those who opted for monthly payment or are on the monthly refund register\nPeriod: Q1 2027\nSource: Autoridade Trib utária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_ fiscal/codigos_tributarios/civa_rep/Pages/iva41.aspx\nLast verified: 2026 -08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-perio dica-trimestral TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-recapitulativa-mensal-2027-05-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270520 DTEND;VALUE=DATE:20270521 SUMMARY:Portugal: Declaração recapitulativa (mensal) DESCRIPTION:Sujeitos passivos making intra-EU supplies of goods or service s\, where monthly supplies exceed the RITI threshold or the taxpayer file s IVA monthly\nPeriod: April 2027\nSource: Autoridade Tributária e Aduane ira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_ tributarios/RITI_2021/Paginas/riti030.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-recap itulativa-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-regime-pequenos-retalhistas-2027-05-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270520 DTEND;VALUE=DATE:20270521 SUMMARY:Portugal: Regime dos pequenos retalhistas — confirmação e pagament o DESCRIPTION:Retalhistas on the small-retailer regime under CIVA artigo 60. º and following\nPeriod: Q1 2027\nSource: Autoridade Tributária e Aduanei ra — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_t ributarios/civa_rep/Pages/iva67.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-regime-pequenos- retalhistas TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-pagamento-iva-mensal-2027-05-25@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270525 DTEND;VALUE=DATE:20270526 SUMMARY:Portugal: Pagamento do IVA (regime mensal) DESCRIPTION:Monthly filers\, for the tax shown as payable on the periodic return\nPeriod: March 2027\nSource: Autoridade Tributária e Aduaneira — h ttps://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributa rios/civa_rep/Pages/iva27.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-pagamento-iva-me nsal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-pagamento-iva-trimestral-2027-05-25@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270525 DTEND;VALUE=DATE:20270526 SUMMARY:Portugal: Pagamento do IVA (regime trimestral) DESCRIPTION:Quarterly filers\, for the tax shown as payable on the periodi c return\nPeriod: Q1 2027\nSource: Autoridade Tributária e Aduaneira — ht tps://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributar ios/civa_rep/Pages/iva27.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-pagamento-iva-tr imestral TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-ioss-regime-de-importacao-2027-05-31@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270531 DTEND;VALUE=DATE:20270601 SUMMARY:Portugal: Declaração de IVA — regime de importação (IOSS) DESCRIPTION:Sujeitos passivos\, or intermediaries acting for them\, regist ered in Portugal for the import scheme covering distance sales of importe d goods\nPeriod: April 2027\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tribut arios/civa_rep/Pages/C-IVA-RegEspecial_Lei47_2020.aspx\nLast verified: 20 26-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-ioss-regime-de-i mportacao TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-comunicacao-elementos-faturas-2027-06-07@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270607 DTEND;VALUE=DATE:20270608 SUMMARY:Portugal: Comunicação dos elementos das faturas (e-fatura / SAF-T PT) DESCRIPTION:Every person\, individual or corporate\, subject to Portuguese invoicing rules under CIVA artigo 35.º-A who carries out operations subj ect to IVA here\nPeriod: May 2027\nSource: Autoridade Tributária e Aduane ira — https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/questoe s_frequentes/pages/faqs-00978.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-comunicacao-elem entos-faturas TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-grupo-iva-declaracao-individual-2027-06-11@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270611 DTEND;VALUE=DATE:20270612 SUMMARY:Portugal: Declaração periódica individual — membro de grupo de IVA DESCRIPTION:Every entity inside a Portuguese VAT group\, for tax periods b eginning on or after 1 July 2026\nPeriod: April 2027\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informa cao_fiscal/legislacao/diplomas_legislativos/Documents/Lei_62_2025.pdf\nLa st verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-grupo-iva-declar acao-individual TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-periodica-mensal-2027-06-21@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270621 DTEND;VALUE=DATE:20270622 SUMMARY:Portugal: Declaração periódica de IVA (regime mensal) DESCRIPTION: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\nPeriod: April 2027\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/inform acao_fiscal/codigos_tributarios/civa_rep/Pages/iva41.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-perio dica-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-recapitulativa-mensal-2027-06-21@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270621 DTEND;VALUE=DATE:20270622 SUMMARY:Portugal: Declaração recapitulativa (mensal) DESCRIPTION:Sujeitos passivos making intra-EU supplies of goods or service s\, where monthly supplies exceed the RITI threshold or the taxpayer file s IVA monthly\nPeriod: May 2027\nSource: Autoridade Tributária e Aduaneir a — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tr ibutarios/RITI_2021/Paginas/riti030.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-recap itulativa-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-pagamento-iva-mensal-2027-06-25@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270625 DTEND;VALUE=DATE:20270626 SUMMARY:Portugal: Pagamento do IVA (regime mensal) DESCRIPTION:Monthly filers\, for the tax shown as payable on the periodic return\nPeriod: April 2027\nSource: Autoridade Tributária e Aduaneira — h ttps://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributa rios/civa_rep/Pages/iva27.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-pagamento-iva-me nsal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-ioss-regime-de-importacao-2027-06-30@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270630 DTEND;VALUE=DATE:20270701 SUMMARY:Portugal: Declaração de IVA — regime de importação (IOSS) DESCRIPTION:Sujeitos passivos\, or intermediaries acting for them\, regist ered in Portugal for the import scheme covering distance sales of importe d goods\nPeriod: May 2027\nSource: Autoridade Tributária e Aduaneira — ht tps://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributar ios/civa_rep/Pages/C-IVA-RegEspecial_Lei47_2020.aspx\nLast verified: 2026 -08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-ioss-regime-de-i mportacao TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-comunicacao-elementos-faturas-2027-07-05@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270705 DTEND;VALUE=DATE:20270706 SUMMARY:Portugal: Comunicação dos elementos das faturas (e-fatura / SAF-T PT) DESCRIPTION:Every person\, individual or corporate\, subject to Portuguese invoicing rules under CIVA artigo 35.º-A who carries out operations subj ect to IVA here\nPeriod: June 2027\nSource: Autoridade Tributária e Aduan eira — https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/questo es_frequentes/pages/faqs-00978.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-comunicacao-elem entos-faturas TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-grupo-iva-declaracao-individual-2027-07-12@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270712 DTEND;VALUE=DATE:20270713 SUMMARY:Portugal: Declaração periódica individual — membro de grupo de IVA DESCRIPTION:Every entity inside a Portuguese VAT group\, for tax periods b eginning on or after 1 July 2026\nPeriod: May 2027\nSource: Autoridade Tr ibutária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informaca o_fiscal/legislacao/diplomas_legislativos/Documents/Lei_62_2025.pdf\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-grupo-iva-declar acao-individual TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-ies-declaracao-anual-2027-07-15@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270715 DTEND;VALUE=DATE:20270716 SUMMARY:Portugal: IES / Declaração Anual — anexos de IVA DESCRIPTION:Sujeitos passivos required to file the declaração de informaçã o contabilística e fiscal with its IVA annexes and the mapa recapitulativ o of suppliers. Not required from taxpayers without organised accounting for IRS purposes\, those on the micro-entity accounting standard\, itiner ant-amusement operators\, or those making exclusively exempt supplies wit hout the right to deduct\nPeriod: 2026\nSource: Autoridade Tributária e A duaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/cod igos_tributarios/civa_rep/Pages/iva29.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-ies-declaracao-a nual TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-periodica-mensal-2027-07-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270720 DTEND;VALUE=DATE:20270721 SUMMARY:Portugal: Declaração periódica de IVA (regime mensal) DESCRIPTION: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\nPeriod: May 2027\nSource: Autoridade T ributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informac ao_fiscal/codigos_tributarios/civa_rep/Pages/iva41.aspx\nLast verified: 2 026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-perio dica-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-recapitulativa-mensal-2027-07-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270720 DTEND;VALUE=DATE:20270721 SUMMARY:Portugal: Declaração recapitulativa (mensal) DESCRIPTION:Sujeitos passivos making intra-EU supplies of goods or service s\, where monthly supplies exceed the RITI threshold or the taxpayer file s IVA monthly\nPeriod: June 2027\nSource: Autoridade Tributária e Aduanei ra — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_t ributarios/RITI_2021/Paginas/riti030.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-recap itulativa-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-recapitulativa-trimestral-2027-07-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270720 DTEND;VALUE=DATE:20270721 SUMMARY:Portugal: Declaração recapitulativa (trimestral) DESCRIPTION:Sujeitos passivos on the quarterly IVA regime whose intra-EU s upplies of goods do not exceed EUR 50 000 in the current quarter or any o f the four preceding quarters\nPeriod: Q2 2027\nSource: Autoridade Tribut ária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fi scal/codigos_tributarios/RITI_2021/Paginas/riti030.aspx\nLast verified: 2 026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-recap itulativa-trimestral TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-pagamento-iva-mensal-2027-07-26@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270726 DTEND;VALUE=DATE:20270727 SUMMARY:Portugal: Pagamento do IVA (regime mensal) DESCRIPTION:Monthly filers\, for the tax shown as payable on the periodic return\nPeriod: May 2027\nSource: Autoridade Tributária e Aduaneira — htt ps://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributari os/civa_rep/Pages/iva27.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-pagamento-iva-me nsal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-oss-regime-da-uniao-2027-07-31@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270731 DTEND;VALUE=DATE:20270801 SUMMARY:Portugal: Declaração de IVA — regime da União (OSS) DESCRIPTION:Sujeitos passivos registered in Portugal for the Union OSS sch eme\, for intra-EU distance sales of goods and B2C services supplied in o ther member states\nPeriod: Q2 2027\nSource: Autoridade Tributária e Adua neira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigo s_tributarios/civa_rep/Pages/C-IVA-RegEspecial_Lei47_2020.aspx\nLast veri fied: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-oss-regime-da-un iao TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-oss-regime-extra-uniao-2027-07-31@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270731 DTEND;VALUE=DATE:20270801 SUMMARY:Portugal: Declaração de IVA — regime extra-União (OSS) DESCRIPTION:Taxable persons not established in the EU\, registered in Port ugal for the non-Union OSS scheme for B2C services supplied in the EU\nPe riod: Q2 2027\nSource: Autoridade Tributária e Aduaneira — https://info.p ortaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/civa_rep /Pages/C-IVA-RegEspecial_Lei47_2020.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-oss-regime-extra -uniao TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-ioss-regime-de-importacao-2027-07-31@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270731 DTEND;VALUE=DATE:20270801 SUMMARY:Portugal: Declaração de IVA — regime de importação (IOSS) DESCRIPTION:Sujeitos passivos\, or intermediaries acting for them\, regist ered in Portugal for the import scheme covering distance sales of importe d goods\nPeriod: June 2027\nSource: Autoridade Tributária e Aduaneira — h ttps://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributa rios/civa_rep/Pages/C-IVA-RegEspecial_Lei47_2020.aspx\nLast verified: 202 6-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-ioss-regime-de-i mportacao TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-trimestral-regime-isencao-transfronteirico-2027-08-02@lo okuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270802 DTEND;VALUE=DATE:20270803 SUMMARY:Portugal: Declaração trimestral — regime de isenção transfronteiri ço (EX) DESCRIPTION:Sujeitos passivos established in Portugal using the EU cross-b order small-business exemption in other member states under the EX regime \nPeriod: Q2 2027\nSource: Autoridade Tributária e Aduaneira — https://in fo.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/civa _rep/Pages/iva58b.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-trime stral-regime-isencao-transfronteirico TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-comunicacao-elementos-faturas-2027-08-05@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270805 DTEND;VALUE=DATE:20270806 SUMMARY:Portugal: Comunicação dos elementos das faturas (e-fatura / SAF-T PT) DESCRIPTION:Every person\, individual or corporate\, subject to Portuguese invoicing rules under CIVA artigo 35.º-A who carries out operations subj ect to IVA here\nPeriod: July 2027\nSource: Autoridade Tributária e Aduan eira — https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/questo es_frequentes/pages/faqs-00978.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-comunicacao-elem entos-faturas TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-grupo-iva-declaracao-individual-2027-08-10@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270810 DTEND;VALUE=DATE:20270811 SUMMARY:Portugal: Declaração periódica individual — membro de grupo de IVA DESCRIPTION:Every entity inside a Portuguese VAT group\, for tax periods b eginning on or after 1 July 2026\nPeriod: June 2027\nSource: Autoridade T ributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informac ao_fiscal/legislacao/diplomas_legislativos/Documents/Lei_62_2025.pdf\nLas t verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-grupo-iva-declar acao-individual TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-recapitulativa-mensal-2027-08-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270820 DTEND;VALUE=DATE:20270821 SUMMARY:Portugal: Declaração recapitulativa (mensal) DESCRIPTION:Sujeitos passivos making intra-EU supplies of goods or service s\, where monthly supplies exceed the RITI threshold or the taxpayer file s IVA monthly\nPeriod: July 2027\nSource: Autoridade Tributária e Aduanei ra — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_t ributarios/RITI_2021/Paginas/riti030.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-recap itulativa-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-ioss-regime-de-importacao-2027-08-31@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270831 DTEND;VALUE=DATE:20270901 SUMMARY:Portugal: Declaração de IVA — regime de importação (IOSS) DESCRIPTION:Sujeitos passivos\, or intermediaries acting for them\, regist ered in Portugal for the import scheme covering distance sales of importe d goods\nPeriod: July 2027\nSource: Autoridade Tributária e Aduaneira — h ttps://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributa rios/civa_rep/Pages/C-IVA-RegEspecial_Lei47_2020.aspx\nLast verified: 202 6-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-ioss-regime-de-i mportacao TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-comunicacao-elementos-faturas-2027-09-06@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270906 DTEND;VALUE=DATE:20270907 SUMMARY:Portugal: Comunicação dos elementos das faturas (e-fatura / SAF-T PT) DESCRIPTION:Every person\, individual or corporate\, subject to Portuguese invoicing rules under CIVA artigo 35.º-A who carries out operations subj ect to IVA here\nPeriod: August 2027\nSource: Autoridade Tributária e Adu aneira — https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/ques toes_frequentes/pages/faqs-00978.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-comunicacao-elem entos-faturas TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-grupo-iva-declaracao-individual-2027-09-10@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270910 DTEND;VALUE=DATE:20270911 SUMMARY:Portugal: Declaração periódica individual — membro de grupo de IVA DESCRIPTION:Every entity inside a Portuguese VAT group\, for tax periods b eginning on or after 1 July 2026\nPeriod: July 2027\nSource: Autoridade T ributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informac ao_fiscal/legislacao/diplomas_legislativos/Documents/Lei_62_2025.pdf\nLas t verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-grupo-iva-declar acao-individual TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-periodica-mensal-2027-09-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270920 DTEND;VALUE=DATE:20270921 SUMMARY:Portugal: Declaração periódica de IVA (regime mensal) DESCRIPTION: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\nPeriod: June 2027\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informa cao_fiscal/codigos_tributarios/civa_rep/Pages/iva41.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-perio dica-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-periodica-mensal-2027-09-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270920 DTEND;VALUE=DATE:20270921 SUMMARY:Portugal: Declaração periódica de IVA (regime mensal) DESCRIPTION: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\nPeriod: July 2027\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informa cao_fiscal/codigos_tributarios/civa_rep/Pages/iva41.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-perio dica-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-periodica-trimestral-2027-09-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270920 DTEND;VALUE=DATE:20270921 SUMMARY:Portugal: Declaração periódica de IVA (regime trimestral) DESCRIPTION:Sujeitos passivos with turnover below EUR 650 000 in the previ ous calendar year\, other than those who opted for monthly payment or are on the monthly refund register\nPeriod: Q2 2027\nSource: Autoridade Trib utária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_ fiscal/codigos_tributarios/civa_rep/Pages/iva41.aspx\nLast verified: 2026 -08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-perio dica-trimestral TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-recapitulativa-mensal-2027-09-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270920 DTEND;VALUE=DATE:20270921 SUMMARY:Portugal: Declaração recapitulativa (mensal) DESCRIPTION:Sujeitos passivos making intra-EU supplies of goods or service s\, where monthly supplies exceed the RITI threshold or the taxpayer file s IVA monthly\nPeriod: August 2027\nSource: Autoridade Tributária e Aduan eira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos _tributarios/RITI_2021/Paginas/riti030.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-recap itulativa-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-regime-pequenos-retalhistas-2027-09-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270920 DTEND;VALUE=DATE:20270921 SUMMARY:Portugal: Regime dos pequenos retalhistas — confirmação e pagament o DESCRIPTION:Retalhistas on the small-retailer regime under CIVA artigo 60. º and following\nPeriod: Q2 2027\nSource: Autoridade Tributária e Aduanei ra — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_t ributarios/civa_rep/Pages/iva67.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-regime-pequenos- retalhistas TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-pagamento-iva-mensal-2027-09-27@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270927 DTEND;VALUE=DATE:20270928 SUMMARY:Portugal: Pagamento do IVA (regime mensal) DESCRIPTION:Monthly filers\, for the tax shown as payable on the periodic return\nPeriod: June 2027\nSource: Autoridade Tributária e Aduaneira — ht tps://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributar ios/civa_rep/Pages/iva27.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-pagamento-iva-me nsal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-pagamento-iva-mensal-2027-09-27@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270927 DTEND;VALUE=DATE:20270928 SUMMARY:Portugal: Pagamento do IVA (regime mensal) DESCRIPTION:Monthly filers\, for the tax shown as payable on the periodic return\nPeriod: July 2027\nSource: Autoridade Tributária e Aduaneira — ht tps://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributar ios/civa_rep/Pages/iva27.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-pagamento-iva-me nsal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-pagamento-iva-trimestral-2027-09-27@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270927 DTEND;VALUE=DATE:20270928 SUMMARY:Portugal: Pagamento do IVA (regime trimestral) DESCRIPTION:Quarterly filers\, for the tax shown as payable on the periodi c return\nPeriod: Q2 2027\nSource: Autoridade Tributária e Aduaneira — ht tps://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributar ios/civa_rep/Pages/iva27.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-pagamento-iva-tr imestral TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-ioss-regime-de-importacao-2027-09-30@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20270930 DTEND;VALUE=DATE:20271001 SUMMARY:Portugal: Declaração de IVA — regime de importação (IOSS) DESCRIPTION:Sujeitos passivos\, or intermediaries acting for them\, regist ered in Portugal for the import scheme covering distance sales of importe d goods\nPeriod: August 2027\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tribu tarios/civa_rep/Pages/C-IVA-RegEspecial_Lei47_2020.aspx\nLast verified: 2 026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-ioss-regime-de-i mportacao TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-comunicacao-elementos-faturas-2027-10-06@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20271006 DTEND;VALUE=DATE:20271007 SUMMARY:Portugal: Comunicação dos elementos das faturas (e-fatura / SAF-T PT) DESCRIPTION:Every person\, individual or corporate\, subject to Portuguese invoicing rules under CIVA artigo 35.º-A who carries out operations subj ect to IVA here\nPeriod: September 2027\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/q uestoes_frequentes/pages/faqs-00978.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-comunicacao-elem entos-faturas TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-grupo-iva-declaracao-individual-2027-10-11@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20271011 DTEND;VALUE=DATE:20271012 SUMMARY:Portugal: Declaração periódica individual — membro de grupo de IVA DESCRIPTION:Every entity inside a Portuguese VAT group\, for tax periods b eginning on or after 1 July 2026\nPeriod: August 2027\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/inform acao_fiscal/legislacao/diplomas_legislativos/Documents/Lei_62_2025.pdf\nL ast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-grupo-iva-declar acao-individual TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-periodica-mensal-2027-10-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20271020 DTEND;VALUE=DATE:20271021 SUMMARY:Portugal: Declaração periódica de IVA (regime mensal) DESCRIPTION: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\nPeriod: August 2027\nSource: Autoridad e Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/infor macao_fiscal/codigos_tributarios/civa_rep/Pages/iva41.aspx\nLast verified : 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-perio dica-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-recapitulativa-mensal-2027-10-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20271020 DTEND;VALUE=DATE:20271021 SUMMARY:Portugal: Declaração recapitulativa (mensal) DESCRIPTION:Sujeitos passivos making intra-EU supplies of goods or service s\, where monthly supplies exceed the RITI threshold or the taxpayer file s IVA monthly\nPeriod: September 2027\nSource: Autoridade Tributária e Ad uaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codi gos_tributarios/RITI_2021/Paginas/riti030.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-recap itulativa-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-recapitulativa-trimestral-2027-10-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20271020 DTEND;VALUE=DATE:20271021 SUMMARY:Portugal: Declaração recapitulativa (trimestral) DESCRIPTION:Sujeitos passivos on the quarterly IVA regime whose intra-EU s upplies of goods do not exceed EUR 50 000 in the current quarter or any o f the four preceding quarters\nPeriod: Q3 2027\nSource: Autoridade Tribut ária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fi scal/codigos_tributarios/RITI_2021/Paginas/riti030.aspx\nLast verified: 2 026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-recap itulativa-trimestral TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-pagamento-iva-mensal-2027-10-25@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20271025 DTEND;VALUE=DATE:20271026 SUMMARY:Portugal: Pagamento do IVA (regime mensal) DESCRIPTION:Monthly filers\, for the tax shown as payable on the periodic return\nPeriod: August 2027\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tribut arios/civa_rep/Pages/iva27.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-pagamento-iva-me nsal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-oss-regime-da-uniao-2027-10-31@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20271031 DTEND;VALUE=DATE:20271101 SUMMARY:Portugal: Declaração de IVA — regime da União (OSS) DESCRIPTION:Sujeitos passivos registered in Portugal for the Union OSS sch eme\, for intra-EU distance sales of goods and B2C services supplied in o ther member states\nPeriod: Q3 2027\nSource: Autoridade Tributária e Adua neira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigo s_tributarios/civa_rep/Pages/C-IVA-RegEspecial_Lei47_2020.aspx\nLast veri fied: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-oss-regime-da-un iao TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-oss-regime-extra-uniao-2027-10-31@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20271031 DTEND;VALUE=DATE:20271101 SUMMARY:Portugal: Declaração de IVA — regime extra-União (OSS) DESCRIPTION:Taxable persons not established in the EU\, registered in Port ugal for the non-Union OSS scheme for B2C services supplied in the EU\nPe riod: Q3 2027\nSource: Autoridade Tributária e Aduaneira — https://info.p ortaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/civa_rep /Pages/C-IVA-RegEspecial_Lei47_2020.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-oss-regime-extra -uniao TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-ioss-regime-de-importacao-2027-10-31@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20271031 DTEND;VALUE=DATE:20271101 SUMMARY:Portugal: Declaração de IVA — regime de importação (IOSS) DESCRIPTION:Sujeitos passivos\, or intermediaries acting for them\, regist ered in Portugal for the import scheme covering distance sales of importe d goods\nPeriod: September 2027\nSource: Autoridade Tributária e Aduaneir a — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tr ibutarios/civa_rep/Pages/C-IVA-RegEspecial_Lei47_2020.aspx\nLast verified : 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-ioss-regime-de-i mportacao TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-trimestral-regime-isencao-transfronteirico-2027-11-02@lo okuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20271102 DTEND;VALUE=DATE:20271103 SUMMARY:Portugal: Declaração trimestral — regime de isenção transfronteiri ço (EX) DESCRIPTION:Sujeitos passivos established in Portugal using the EU cross-b order small-business exemption in other member states under the EX regime \nPeriod: Q3 2027\nSource: Autoridade Tributária e Aduaneira — https://in fo.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/civa _rep/Pages/iva58b.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-trime stral-regime-isencao-transfronteirico TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-comunicacao-elementos-faturas-2027-11-05@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20271105 DTEND;VALUE=DATE:20271106 SUMMARY:Portugal: Comunicação dos elementos das faturas (e-fatura / SAF-T PT) DESCRIPTION:Every person\, individual or corporate\, subject to Portuguese invoicing rules under CIVA artigo 35.º-A who carries out operations subj ect to IVA here\nPeriod: October 2027\nSource: Autoridade Tributária e Ad uaneira — https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/que stoes_frequentes/pages/faqs-00978.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-comunicacao-elem entos-faturas TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-grupo-iva-declaracao-individual-2027-11-10@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20271110 DTEND;VALUE=DATE:20271111 SUMMARY:Portugal: Declaração periódica individual — membro de grupo de IVA DESCRIPTION:Every entity inside a Portuguese VAT group\, for tax periods b eginning on or after 1 July 2026\nPeriod: September 2027\nSource: Autorid ade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/inf ormacao_fiscal/legislacao/diplomas_legislativos/Documents/Lei_62_2025.pdf \nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-grupo-iva-declar acao-individual TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-periodica-mensal-2027-11-22@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20271122 DTEND;VALUE=DATE:20271123 SUMMARY:Portugal: Declaração periódica de IVA (regime mensal) DESCRIPTION: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\nPeriod: September 2027\nSource: Autori dade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/in formacao_fiscal/codigos_tributarios/civa_rep/Pages/iva41.aspx\nLast verif ied: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-perio dica-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-periodica-trimestral-2027-11-22@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20271122 DTEND;VALUE=DATE:20271123 SUMMARY:Portugal: Declaração periódica de IVA (regime trimestral) DESCRIPTION:Sujeitos passivos with turnover below EUR 650 000 in the previ ous calendar year\, other than those who opted for monthly payment or are on the monthly refund register\nPeriod: Q3 2027\nSource: Autoridade Trib utária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_ fiscal/codigos_tributarios/civa_rep/Pages/iva41.aspx\nLast verified: 2026 -08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-perio dica-trimestral TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-recapitulativa-mensal-2027-11-22@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20271122 DTEND;VALUE=DATE:20271123 SUMMARY:Portugal: Declaração recapitulativa (mensal) DESCRIPTION:Sujeitos passivos making intra-EU supplies of goods or service s\, where monthly supplies exceed the RITI threshold or the taxpayer file s IVA monthly\nPeriod: October 2027\nSource: Autoridade Tributária e Adua neira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigo s_tributarios/RITI_2021/Paginas/riti030.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-recap itulativa-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-regime-pequenos-retalhistas-2027-11-22@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20271122 DTEND;VALUE=DATE:20271123 SUMMARY:Portugal: Regime dos pequenos retalhistas — confirmação e pagament o DESCRIPTION:Retalhistas on the small-retailer regime under CIVA artigo 60. º and following\nPeriod: Q3 2027\nSource: Autoridade Tributária e Aduanei ra — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_t ributarios/civa_rep/Pages/iva67.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-regime-pequenos- retalhistas TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-pagamento-iva-mensal-2027-11-25@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20271125 DTEND;VALUE=DATE:20271126 SUMMARY:Portugal: Pagamento do IVA (regime mensal) DESCRIPTION:Monthly filers\, for the tax shown as payable on the periodic return\nPeriod: September 2027\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tri butarios/civa_rep/Pages/iva27.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-pagamento-iva-me nsal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-pagamento-iva-trimestral-2027-11-25@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20271125 DTEND;VALUE=DATE:20271126 SUMMARY:Portugal: Pagamento do IVA (regime trimestral) DESCRIPTION:Quarterly filers\, for the tax shown as payable on the periodi c return\nPeriod: Q3 2027\nSource: Autoridade Tributária e Aduaneira — ht tps://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributar ios/civa_rep/Pages/iva27.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-pagamento-iva-tr imestral TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-ioss-regime-de-importacao-2027-11-30@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20271130 DTEND;VALUE=DATE:20271201 SUMMARY:Portugal: Declaração de IVA — regime de importação (IOSS) DESCRIPTION:Sujeitos passivos\, or intermediaries acting for them\, regist ered in Portugal for the import scheme covering distance sales of importe d goods\nPeriod: October 2027\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_trib utarios/civa_rep/Pages/C-IVA-RegEspecial_Lei47_2020.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-ioss-regime-de-i mportacao TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-comunicacao-elementos-faturas-2027-12-06@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20271206 DTEND;VALUE=DATE:20271207 SUMMARY:Portugal: Comunicação dos elementos das faturas (e-fatura / SAF-T PT) DESCRIPTION:Every person\, individual or corporate\, subject to Portuguese invoicing rules under CIVA artigo 35.º-A who carries out operations subj ect to IVA here\nPeriod: November 2027\nSource: Autoridade Tributária e A duaneira — https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/qu estoes_frequentes/pages/faqs-00978.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-comunicacao-elem entos-faturas TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-grupo-iva-declaracao-individual-2027-12-10@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20271210 DTEND;VALUE=DATE:20271211 SUMMARY:Portugal: Declaração periódica individual — membro de grupo de IVA DESCRIPTION:Every entity inside a Portuguese VAT group\, for tax periods b eginning on or after 1 July 2026\nPeriod: October 2027\nSource: Autoridad e Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/infor macao_fiscal/legislacao/diplomas_legislativos/Documents/Lei_62_2025.pdf\n Last verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-grupo-iva-declar acao-individual TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-periodica-mensal-2027-12-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20271220 DTEND;VALUE=DATE:20271221 SUMMARY:Portugal: Declaração periódica de IVA (regime mensal) DESCRIPTION: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\nPeriod: October 2027\nSource: Autorida de Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/info rmacao_fiscal/codigos_tributarios/civa_rep/Pages/iva41.aspx\nLast verifie d: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-perio dica-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-recapitulativa-mensal-2027-12-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20271220 DTEND;VALUE=DATE:20271221 SUMMARY:Portugal: Declaração recapitulativa (mensal) DESCRIPTION:Sujeitos passivos making intra-EU supplies of goods or service s\, where monthly supplies exceed the RITI threshold or the taxpayer file s IVA monthly\nPeriod: November 2027\nSource: Autoridade Tributária e Adu aneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codig os_tributarios/RITI_2021/Paginas/riti030.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-recap itulativa-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-pagamento-iva-mensal-2027-12-27@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20271227 DTEND;VALUE=DATE:20271228 SUMMARY:Portugal: Pagamento do IVA (regime mensal) DESCRIPTION:Monthly filers\, for the tax shown as payable on the periodic return\nPeriod: October 2027\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tribu tarios/civa_rep/Pages/iva27.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-pagamento-iva-me nsal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-ioss-regime-de-importacao-2027-12-31@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20271231 DTEND;VALUE=DATE:20280101 SUMMARY:Portugal: Declaração de IVA — regime de importação (IOSS) DESCRIPTION:Sujeitos passivos\, or intermediaries acting for them\, regist ered in Portugal for the import scheme covering distance sales of importe d goods\nPeriod: November 2027\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tri butarios/civa_rep/Pages/C-IVA-RegEspecial_Lei47_2020.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-ioss-regime-de-i mportacao TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-comunicacao-elementos-faturas-2028-01-05@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280105 DTEND;VALUE=DATE:20280106 SUMMARY:Portugal: Comunicação dos elementos das faturas (e-fatura / SAF-T PT) DESCRIPTION:Every person\, individual or corporate\, subject to Portuguese invoicing rules under CIVA artigo 35.º-A who carries out operations subj ect to IVA here\nPeriod: December 2027\nSource: Autoridade Tributária e A duaneira — https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/qu estoes_frequentes/pages/faqs-00978.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-comunicacao-elem entos-faturas TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-grupo-iva-declaracao-individual-2028-01-10@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280110 DTEND;VALUE=DATE:20280111 SUMMARY:Portugal: Declaração periódica individual — membro de grupo de IVA DESCRIPTION:Every entity inside a Portuguese VAT group\, for tax periods b eginning on or after 1 July 2026\nPeriod: November 2027\nSource: Autorida de Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/info rmacao_fiscal/legislacao/diplomas_legislativos/Documents/Lei_62_2025.pdf\ nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-grupo-iva-declar acao-individual TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-periodica-mensal-2028-01-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280120 DTEND;VALUE=DATE:20280121 SUMMARY:Portugal: Declaração periódica de IVA (regime mensal) DESCRIPTION: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\nPeriod: November 2027\nSource: Autorid ade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/inf ormacao_fiscal/codigos_tributarios/civa_rep/Pages/iva41.aspx\nLast verifi ed: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-perio dica-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-recapitulativa-mensal-2028-01-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280120 DTEND;VALUE=DATE:20280121 SUMMARY:Portugal: Declaração recapitulativa (mensal) DESCRIPTION:Sujeitos passivos making intra-EU supplies of goods or service s\, where monthly supplies exceed the RITI threshold or the taxpayer file s IVA monthly\nPeriod: December 2027\nSource: Autoridade Tributária e Adu aneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codig os_tributarios/RITI_2021/Paginas/riti030.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-recap itulativa-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-recapitulativa-trimestral-2028-01-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280120 DTEND;VALUE=DATE:20280121 SUMMARY:Portugal: Declaração recapitulativa (trimestral) DESCRIPTION:Sujeitos passivos on the quarterly IVA regime whose intra-EU s upplies of goods do not exceed EUR 50 000 in the current quarter or any o f the four preceding quarters\nPeriod: Q4 2027\nSource: Autoridade Tribut ária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fi scal/codigos_tributarios/RITI_2021/Paginas/riti030.aspx\nLast verified: 2 026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-recap itulativa-trimestral TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-pagamento-iva-mensal-2028-01-25@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280125 DTEND;VALUE=DATE:20280126 SUMMARY:Portugal: Pagamento do IVA (regime mensal) DESCRIPTION:Monthly filers\, for the tax shown as payable on the periodic return\nPeriod: November 2027\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_trib utarios/civa_rep/Pages/iva27.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-pagamento-iva-me nsal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-oss-regime-da-uniao-2028-01-31@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280131 DTEND;VALUE=DATE:20280201 SUMMARY:Portugal: Declaração de IVA — regime da União (OSS) DESCRIPTION:Sujeitos passivos registered in Portugal for the Union OSS sch eme\, for intra-EU distance sales of goods and B2C services supplied in o ther member states\nPeriod: Q4 2027\nSource: Autoridade Tributária e Adua neira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigo s_tributarios/civa_rep/Pages/C-IVA-RegEspecial_Lei47_2020.aspx\nLast veri fied: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-oss-regime-da-un iao TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-oss-regime-extra-uniao-2028-01-31@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280131 DTEND;VALUE=DATE:20280201 SUMMARY:Portugal: Declaração de IVA — regime extra-União (OSS) DESCRIPTION:Taxable persons not established in the EU\, registered in Port ugal for the non-Union OSS scheme for B2C services supplied in the EU\nPe riod: Q4 2027\nSource: Autoridade Tributária e Aduaneira — https://info.p ortaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/civa_rep /Pages/C-IVA-RegEspecial_Lei47_2020.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-oss-regime-extra -uniao TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-ioss-regime-de-importacao-2028-01-31@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280131 DTEND;VALUE=DATE:20280201 SUMMARY:Portugal: Declaração de IVA — regime de importação (IOSS) DESCRIPTION:Sujeitos passivos\, or intermediaries acting for them\, regist ered in Portugal for the import scheme covering distance sales of importe d goods\nPeriod: December 2027\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tri butarios/civa_rep/Pages/C-IVA-RegEspecial_Lei47_2020.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-ioss-regime-de-i mportacao TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-trimestral-regime-isencao-transfronteirico-2028-01-31@lo okuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280131 DTEND;VALUE=DATE:20280201 SUMMARY:Portugal: Declaração trimestral — regime de isenção transfronteiri ço (EX) DESCRIPTION:Sujeitos passivos established in Portugal using the EU cross-b order small-business exemption in other member states under the EX regime \nPeriod: Q4 2027\nSource: Autoridade Tributária e Aduaneira — https://in fo.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/civa _rep/Pages/iva58b.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-trime stral-regime-isencao-transfronteirico TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-comunicacao-elementos-faturas-2028-02-07@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280207 DTEND;VALUE=DATE:20280208 SUMMARY:Portugal: Comunicação dos elementos das faturas (e-fatura / SAF-T PT) DESCRIPTION:Every person\, individual or corporate\, subject to Portuguese invoicing rules under CIVA artigo 35.º-A who carries out operations subj ect to IVA here\nPeriod: January 2028\nSource: Autoridade Tributária e Ad uaneira — https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/que stoes_frequentes/pages/faqs-00978.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-comunicacao-elem entos-faturas TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-grupo-iva-declaracao-individual-2028-02-10@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280210 DTEND;VALUE=DATE:20280211 SUMMARY:Portugal: Declaração periódica individual — membro de grupo de IVA DESCRIPTION:Every entity inside a Portuguese VAT group\, for tax periods b eginning on or after 1 July 2026\nPeriod: December 2027\nSource: Autorida de Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/info rmacao_fiscal/legislacao/diplomas_legislativos/Documents/Lei_62_2025.pdf\ nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-grupo-iva-declar acao-individual TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-periodica-mensal-2028-02-21@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280221 DTEND;VALUE=DATE:20280222 SUMMARY:Portugal: Declaração periódica de IVA (regime mensal) DESCRIPTION: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\nPeriod: December 2027\nSource: Autorid ade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/inf ormacao_fiscal/codigos_tributarios/civa_rep/Pages/iva41.aspx\nLast verifi ed: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-perio dica-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-periodica-trimestral-2028-02-21@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280221 DTEND;VALUE=DATE:20280222 SUMMARY:Portugal: Declaração periódica de IVA (regime trimestral) DESCRIPTION:Sujeitos passivos with turnover below EUR 650 000 in the previ ous calendar year\, other than those who opted for monthly payment or are on the monthly refund register\nPeriod: Q4 2027\nSource: Autoridade Trib utária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_ fiscal/codigos_tributarios/civa_rep/Pages/iva41.aspx\nLast verified: 2026 -08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-perio dica-trimestral TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-recapitulativa-mensal-2028-02-21@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280221 DTEND;VALUE=DATE:20280222 SUMMARY:Portugal: Declaração recapitulativa (mensal) DESCRIPTION:Sujeitos passivos making intra-EU supplies of goods or service s\, where monthly supplies exceed the RITI threshold or the taxpayer file s IVA monthly\nPeriod: January 2028\nSource: Autoridade Tributária e Adua neira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigo s_tributarios/RITI_2021/Paginas/riti030.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-recap itulativa-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-regime-pequenos-retalhistas-2028-02-21@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280221 DTEND;VALUE=DATE:20280222 SUMMARY:Portugal: Regime dos pequenos retalhistas — confirmação e pagament o DESCRIPTION:Retalhistas on the small-retailer regime under CIVA artigo 60. º and following\nPeriod: Q4 2027\nSource: Autoridade Tributária e Aduanei ra — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_t ributarios/civa_rep/Pages/iva67.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-regime-pequenos- retalhistas TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-pagamento-iva-mensal-2028-02-25@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280225 DTEND;VALUE=DATE:20280226 SUMMARY:Portugal: Pagamento do IVA (regime mensal) DESCRIPTION:Monthly filers\, for the tax shown as payable on the periodic return\nPeriod: December 2027\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_trib utarios/civa_rep/Pages/iva27.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-pagamento-iva-me nsal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-pagamento-iva-trimestral-2028-02-25@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280225 DTEND;VALUE=DATE:20280226 SUMMARY:Portugal: Pagamento do IVA (regime trimestral) DESCRIPTION:Quarterly filers\, for the tax shown as payable on the periodi c return\nPeriod: Q4 2027\nSource: Autoridade Tributária e Aduaneira — ht tps://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributar ios/civa_rep/Pages/iva27.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-pagamento-iva-tr imestral TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-ioss-regime-de-importacao-2028-02-29@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280229 DTEND;VALUE=DATE:20280301 SUMMARY:Portugal: Declaração de IVA — regime de importação (IOSS) DESCRIPTION:Sujeitos passivos\, or intermediaries acting for them\, regist ered in Portugal for the import scheme covering distance sales of importe d goods\nPeriod: January 2028\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_trib utarios/civa_rep/Pages/C-IVA-RegEspecial_Lei47_2020.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-ioss-regime-de-i mportacao TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-comunicacao-elementos-faturas-2028-03-06@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280306 DTEND;VALUE=DATE:20280307 SUMMARY:Portugal: Comunicação dos elementos das faturas (e-fatura / SAF-T PT) DESCRIPTION:Every person\, individual or corporate\, subject to Portuguese invoicing rules under CIVA artigo 35.º-A who carries out operations subj ect to IVA here\nPeriod: February 2028\nSource: Autoridade Tributária e A duaneira — https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/qu estoes_frequentes/pages/faqs-00978.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-comunicacao-elem entos-faturas TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-grupo-iva-declaracao-individual-2028-03-10@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280310 DTEND;VALUE=DATE:20280311 SUMMARY:Portugal: Declaração periódica individual — membro de grupo de IVA DESCRIPTION:Every entity inside a Portuguese VAT group\, for tax periods b eginning on or after 1 July 2026\nPeriod: January 2028\nSource: Autoridad e Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/infor macao_fiscal/legislacao/diplomas_legislativos/Documents/Lei_62_2025.pdf\n Last verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-grupo-iva-declar acao-individual TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-periodica-mensal-2028-03-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280320 DTEND;VALUE=DATE:20280321 SUMMARY:Portugal: Declaração periódica de IVA (regime mensal) DESCRIPTION: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\nPeriod: January 2028\nSource: Autorida de Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/info rmacao_fiscal/codigos_tributarios/civa_rep/Pages/iva41.aspx\nLast verifie d: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-perio dica-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-recapitulativa-mensal-2028-03-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280320 DTEND;VALUE=DATE:20280321 SUMMARY:Portugal: Declaração recapitulativa (mensal) DESCRIPTION:Sujeitos passivos making intra-EU supplies of goods or service s\, where monthly supplies exceed the RITI threshold or the taxpayer file s IVA monthly\nPeriod: February 2028\nSource: Autoridade Tributária e Adu aneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codig os_tributarios/RITI_2021/Paginas/riti030.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-recap itulativa-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-pagamento-iva-mensal-2028-03-27@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280327 DTEND;VALUE=DATE:20280328 SUMMARY:Portugal: Pagamento do IVA (regime mensal) DESCRIPTION:Monthly filers\, for the tax shown as payable on the periodic return\nPeriod: January 2028\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tribu tarios/civa_rep/Pages/iva27.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-pagamento-iva-me nsal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-ioss-regime-de-importacao-2028-03-31@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280331 DTEND;VALUE=DATE:20280401 SUMMARY:Portugal: Declaração de IVA — regime de importação (IOSS) DESCRIPTION:Sujeitos passivos\, or intermediaries acting for them\, regist ered in Portugal for the import scheme covering distance sales of importe d goods\nPeriod: February 2028\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tri butarios/civa_rep/Pages/C-IVA-RegEspecial_Lei47_2020.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-ioss-regime-de-i mportacao TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-comunicacao-elementos-faturas-2028-04-05@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280405 DTEND;VALUE=DATE:20280406 SUMMARY:Portugal: Comunicação dos elementos das faturas (e-fatura / SAF-T PT) DESCRIPTION:Every person\, individual or corporate\, subject to Portuguese invoicing rules under CIVA artigo 35.º-A who carries out operations subj ect to IVA here\nPeriod: March 2028\nSource: Autoridade Tributária e Adua neira — https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/quest oes_frequentes/pages/faqs-00978.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-comunicacao-elem entos-faturas TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-grupo-iva-declaracao-individual-2028-04-10@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280410 DTEND;VALUE=DATE:20280411 SUMMARY:Portugal: Declaração periódica individual — membro de grupo de IVA DESCRIPTION:Every entity inside a Portuguese VAT group\, for tax periods b eginning on or after 1 July 2026\nPeriod: February 2028\nSource: Autorida de Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/info rmacao_fiscal/legislacao/diplomas_legislativos/Documents/Lei_62_2025.pdf\ nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-grupo-iva-declar acao-individual TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-periodica-mensal-2028-04-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280420 DTEND;VALUE=DATE:20280421 SUMMARY:Portugal: Declaração periódica de IVA (regime mensal) DESCRIPTION: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\nPeriod: February 2028\nSource: Autorid ade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/inf ormacao_fiscal/codigos_tributarios/civa_rep/Pages/iva41.aspx\nLast verifi ed: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-perio dica-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-recapitulativa-mensal-2028-04-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280420 DTEND;VALUE=DATE:20280421 SUMMARY:Portugal: Declaração recapitulativa (mensal) DESCRIPTION:Sujeitos passivos making intra-EU supplies of goods or service s\, where monthly supplies exceed the RITI threshold or the taxpayer file s IVA monthly\nPeriod: March 2028\nSource: Autoridade Tributária e Aduane ira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_ tributarios/RITI_2021/Paginas/riti030.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-recap itulativa-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-recapitulativa-trimestral-2028-04-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280420 DTEND;VALUE=DATE:20280421 SUMMARY:Portugal: Declaração recapitulativa (trimestral) DESCRIPTION:Sujeitos passivos on the quarterly IVA regime whose intra-EU s upplies of goods do not exceed EUR 50 000 in the current quarter or any o f the four preceding quarters\nPeriod: Q1 2028\nSource: Autoridade Tribut ária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fi scal/codigos_tributarios/RITI_2021/Paginas/riti030.aspx\nLast verified: 2 026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-recap itulativa-trimestral TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-pagamento-iva-mensal-2028-04-26@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280426 DTEND;VALUE=DATE:20280427 SUMMARY:Portugal: Pagamento do IVA (regime mensal) DESCRIPTION:Monthly filers\, for the tax shown as payable on the periodic return\nPeriod: February 2028\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_trib utarios/civa_rep/Pages/iva27.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-pagamento-iva-me nsal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-oss-regime-da-uniao-2028-04-30@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280430 DTEND;VALUE=DATE:20280501 SUMMARY:Portugal: Declaração de IVA — regime da União (OSS) DESCRIPTION:Sujeitos passivos registered in Portugal for the Union OSS sch eme\, for intra-EU distance sales of goods and B2C services supplied in o ther member states\nPeriod: Q1 2028\nSource: Autoridade Tributária e Adua neira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigo s_tributarios/civa_rep/Pages/C-IVA-RegEspecial_Lei47_2020.aspx\nLast veri fied: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-oss-regime-da-un iao TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-oss-regime-extra-uniao-2028-04-30@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280430 DTEND;VALUE=DATE:20280501 SUMMARY:Portugal: Declaração de IVA — regime extra-União (OSS) DESCRIPTION:Taxable persons not established in the EU\, registered in Port ugal for the non-Union OSS scheme for B2C services supplied in the EU\nPe riod: Q1 2028\nSource: Autoridade Tributária e Aduaneira — https://info.p ortaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/civa_rep /Pages/C-IVA-RegEspecial_Lei47_2020.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-oss-regime-extra -uniao TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-ioss-regime-de-importacao-2028-04-30@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280430 DTEND;VALUE=DATE:20280501 SUMMARY:Portugal: Declaração de IVA — regime de importação (IOSS) DESCRIPTION:Sujeitos passivos\, or intermediaries acting for them\, regist ered in Portugal for the import scheme covering distance sales of importe d goods\nPeriod: March 2028\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tribut arios/civa_rep/Pages/C-IVA-RegEspecial_Lei47_2020.aspx\nLast verified: 20 26-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-ioss-regime-de-i mportacao TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-trimestral-regime-isencao-transfronteirico-2028-05-02@lo okuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280502 DTEND;VALUE=DATE:20280503 SUMMARY:Portugal: Declaração trimestral — regime de isenção transfronteiri ço (EX) DESCRIPTION:Sujeitos passivos established in Portugal using the EU cross-b order small-business exemption in other member states under the EX regime \nPeriod: Q1 2028\nSource: Autoridade Tributária e Aduaneira — https://in fo.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/civa _rep/Pages/iva58b.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-trime stral-regime-isencao-transfronteirico TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-comunicacao-elementos-faturas-2028-05-05@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280505 DTEND;VALUE=DATE:20280506 SUMMARY:Portugal: Comunicação dos elementos das faturas (e-fatura / SAF-T PT) DESCRIPTION:Every person\, individual or corporate\, subject to Portuguese invoicing rules under CIVA artigo 35.º-A who carries out operations subj ect to IVA here\nPeriod: April 2028\nSource: Autoridade Tributária e Adua neira — https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/quest oes_frequentes/pages/faqs-00978.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-comunicacao-elem entos-faturas TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-grupo-iva-declaracao-individual-2028-05-10@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280510 DTEND;VALUE=DATE:20280511 SUMMARY:Portugal: Declaração periódica individual — membro de grupo de IVA DESCRIPTION:Every entity inside a Portuguese VAT group\, for tax periods b eginning on or after 1 July 2026\nPeriod: March 2028\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informa cao_fiscal/legislacao/diplomas_legislativos/Documents/Lei_62_2025.pdf\nLa st verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-grupo-iva-declar acao-individual TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-periodica-mensal-2028-05-22@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280522 DTEND;VALUE=DATE:20280523 SUMMARY:Portugal: Declaração periódica de IVA (regime mensal) DESCRIPTION: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\nPeriod: March 2028\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/inform acao_fiscal/codigos_tributarios/civa_rep/Pages/iva41.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-perio dica-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-periodica-trimestral-2028-05-22@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280522 DTEND;VALUE=DATE:20280523 SUMMARY:Portugal: Declaração periódica de IVA (regime trimestral) DESCRIPTION:Sujeitos passivos with turnover below EUR 650 000 in the previ ous calendar year\, other than those who opted for monthly payment or are on the monthly refund register\nPeriod: Q1 2028\nSource: Autoridade Trib utária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_ fiscal/codigos_tributarios/civa_rep/Pages/iva41.aspx\nLast verified: 2026 -08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-perio dica-trimestral TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-recapitulativa-mensal-2028-05-22@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280522 DTEND;VALUE=DATE:20280523 SUMMARY:Portugal: Declaração recapitulativa (mensal) DESCRIPTION:Sujeitos passivos making intra-EU supplies of goods or service s\, where monthly supplies exceed the RITI threshold or the taxpayer file s IVA monthly\nPeriod: April 2028\nSource: Autoridade Tributária e Aduane ira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_ tributarios/RITI_2021/Paginas/riti030.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-recap itulativa-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-regime-pequenos-retalhistas-2028-05-22@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280522 DTEND;VALUE=DATE:20280523 SUMMARY:Portugal: Regime dos pequenos retalhistas — confirmação e pagament o DESCRIPTION:Retalhistas on the small-retailer regime under CIVA artigo 60. º and following\nPeriod: Q1 2028\nSource: Autoridade Tributária e Aduanei ra — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_t ributarios/civa_rep/Pages/iva67.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-regime-pequenos- retalhistas TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-pagamento-iva-mensal-2028-05-25@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280525 DTEND;VALUE=DATE:20280526 SUMMARY:Portugal: Pagamento do IVA (regime mensal) DESCRIPTION:Monthly filers\, for the tax shown as payable on the periodic return\nPeriod: March 2028\nSource: Autoridade Tributária e Aduaneira — h ttps://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributa rios/civa_rep/Pages/iva27.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-pagamento-iva-me nsal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-pagamento-iva-trimestral-2028-05-25@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280525 DTEND;VALUE=DATE:20280526 SUMMARY:Portugal: Pagamento do IVA (regime trimestral) DESCRIPTION:Quarterly filers\, for the tax shown as payable on the periodi c return\nPeriod: Q1 2028\nSource: Autoridade Tributária e Aduaneira — ht tps://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributar ios/civa_rep/Pages/iva27.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-pagamento-iva-tr imestral TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-ioss-regime-de-importacao-2028-05-31@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280531 DTEND;VALUE=DATE:20280601 SUMMARY:Portugal: Declaração de IVA — regime de importação (IOSS) DESCRIPTION:Sujeitos passivos\, or intermediaries acting for them\, regist ered in Portugal for the import scheme covering distance sales of importe d goods\nPeriod: April 2028\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tribut arios/civa_rep/Pages/C-IVA-RegEspecial_Lei47_2020.aspx\nLast verified: 20 26-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-ioss-regime-de-i mportacao TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-comunicacao-elementos-faturas-2028-06-05@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280605 DTEND;VALUE=DATE:20280606 SUMMARY:Portugal: Comunicação dos elementos das faturas (e-fatura / SAF-T PT) DESCRIPTION:Every person\, individual or corporate\, subject to Portuguese invoicing rules under CIVA artigo 35.º-A who carries out operations subj ect to IVA here\nPeriod: May 2028\nSource: Autoridade Tributária e Aduane ira — https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/questoe s_frequentes/pages/faqs-00978.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-comunicacao-elem entos-faturas TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-grupo-iva-declaracao-individual-2028-06-12@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280612 DTEND;VALUE=DATE:20280613 SUMMARY:Portugal: Declaração periódica individual — membro de grupo de IVA DESCRIPTION:Every entity inside a Portuguese VAT group\, for tax periods b eginning on or after 1 July 2026\nPeriod: April 2028\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informa cao_fiscal/legislacao/diplomas_legislativos/Documents/Lei_62_2025.pdf\nLa st verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-grupo-iva-declar acao-individual TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-periodica-mensal-2028-06-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280620 DTEND;VALUE=DATE:20280621 SUMMARY:Portugal: Declaração periódica de IVA (regime mensal) DESCRIPTION: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\nPeriod: April 2028\nSource: Autoridade Tributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/inform acao_fiscal/codigos_tributarios/civa_rep/Pages/iva41.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-perio dica-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-recapitulativa-mensal-2028-06-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280620 DTEND;VALUE=DATE:20280621 SUMMARY:Portugal: Declaração recapitulativa (mensal) DESCRIPTION:Sujeitos passivos making intra-EU supplies of goods or service s\, where monthly supplies exceed the RITI threshold or the taxpayer file s IVA monthly\nPeriod: May 2028\nSource: Autoridade Tributária e Aduaneir a — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tr ibutarios/RITI_2021/Paginas/riti030.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-recap itulativa-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-pagamento-iva-mensal-2028-06-26@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280626 DTEND;VALUE=DATE:20280627 SUMMARY:Portugal: Pagamento do IVA (regime mensal) DESCRIPTION:Monthly filers\, for the tax shown as payable on the periodic return\nPeriod: April 2028\nSource: Autoridade Tributária e Aduaneira — h ttps://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributa rios/civa_rep/Pages/iva27.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-pagamento-iva-me nsal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-ioss-regime-de-importacao-2028-06-30@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280630 DTEND;VALUE=DATE:20280701 SUMMARY:Portugal: Declaração de IVA — regime de importação (IOSS) DESCRIPTION:Sujeitos passivos\, or intermediaries acting for them\, regist ered in Portugal for the import scheme covering distance sales of importe d goods\nPeriod: May 2028\nSource: Autoridade Tributária e Aduaneira — ht tps://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributar ios/civa_rep/Pages/C-IVA-RegEspecial_Lei47_2020.aspx\nLast verified: 2026 -08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-ioss-regime-de-i mportacao TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-comunicacao-elementos-faturas-2028-07-05@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280705 DTEND;VALUE=DATE:20280706 SUMMARY:Portugal: Comunicação dos elementos das faturas (e-fatura / SAF-T PT) DESCRIPTION:Every person\, individual or corporate\, subject to Portuguese invoicing rules under CIVA artigo 35.º-A who carries out operations subj ect to IVA here\nPeriod: June 2028\nSource: Autoridade Tributária e Aduan eira — https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/questo es_frequentes/pages/faqs-00978.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-comunicacao-elem entos-faturas TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-grupo-iva-declaracao-individual-2028-07-10@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280710 DTEND;VALUE=DATE:20280711 SUMMARY:Portugal: Declaração periódica individual — membro de grupo de IVA DESCRIPTION:Every entity inside a Portuguese VAT group\, for tax periods b eginning on or after 1 July 2026\nPeriod: May 2028\nSource: Autoridade Tr ibutária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informaca o_fiscal/legislacao/diplomas_legislativos/Documents/Lei_62_2025.pdf\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-grupo-iva-declar acao-individual TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-ies-declaracao-anual-2028-07-15@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280715 DTEND;VALUE=DATE:20280716 SUMMARY:Portugal: IES / Declaração Anual — anexos de IVA DESCRIPTION:Sujeitos passivos required to file the declaração de informaçã o contabilística e fiscal with its IVA annexes and the mapa recapitulativ o of suppliers. Not required from taxpayers without organised accounting for IRS purposes\, those on the micro-entity accounting standard\, itiner ant-amusement operators\, or those making exclusively exempt supplies wit hout the right to deduct\nPeriod: 2027\nSource: Autoridade Tributária e A duaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/cod igos_tributarios/civa_rep/Pages/iva29.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-ies-declaracao-a nual TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-periodica-mensal-2028-07-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280720 DTEND;VALUE=DATE:20280721 SUMMARY:Portugal: Declaração periódica de IVA (regime mensal) DESCRIPTION: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\nPeriod: May 2028\nSource: Autoridade T ributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informac ao_fiscal/codigos_tributarios/civa_rep/Pages/iva41.aspx\nLast verified: 2 026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-perio dica-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-recapitulativa-mensal-2028-07-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280720 DTEND;VALUE=DATE:20280721 SUMMARY:Portugal: Declaração recapitulativa (mensal) DESCRIPTION:Sujeitos passivos making intra-EU supplies of goods or service s\, where monthly supplies exceed the RITI threshold or the taxpayer file s IVA monthly\nPeriod: June 2028\nSource: Autoridade Tributária e Aduanei ra — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_t ributarios/RITI_2021/Paginas/riti030.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-recap itulativa-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-recapitulativa-trimestral-2028-07-20@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280720 DTEND;VALUE=DATE:20280721 SUMMARY:Portugal: Declaração recapitulativa (trimestral) DESCRIPTION:Sujeitos passivos on the quarterly IVA regime whose intra-EU s upplies of goods do not exceed EUR 50 000 in the current quarter or any o f the four preceding quarters\nPeriod: Q2 2028\nSource: Autoridade Tribut ária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informacao_fi scal/codigos_tributarios/RITI_2021/Paginas/riti030.aspx\nLast verified: 2 026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-recap itulativa-trimestral TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-pagamento-iva-mensal-2028-07-25@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280725 DTEND;VALUE=DATE:20280726 SUMMARY:Portugal: Pagamento do IVA (regime mensal) DESCRIPTION:Monthly filers\, for the tax shown as payable on the periodic return\nPeriod: May 2028\nSource: Autoridade Tributária e Aduaneira — htt ps://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributari os/civa_rep/Pages/iva27.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-pagamento-iva-me nsal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-oss-regime-da-uniao-2028-07-31@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280731 DTEND;VALUE=DATE:20280801 SUMMARY:Portugal: Declaração de IVA — regime da União (OSS) DESCRIPTION:Sujeitos passivos registered in Portugal for the Union OSS sch eme\, for intra-EU distance sales of goods and B2C services supplied in o ther member states\nPeriod: Q2 2028\nSource: Autoridade Tributária e Adua neira — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigo s_tributarios/civa_rep/Pages/C-IVA-RegEspecial_Lei47_2020.aspx\nLast veri fied: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-oss-regime-da-un iao TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-oss-regime-extra-uniao-2028-07-31@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280731 DTEND;VALUE=DATE:20280801 SUMMARY:Portugal: Declaração de IVA — regime extra-União (OSS) DESCRIPTION:Taxable persons not established in the EU\, registered in Port ugal for the non-Union OSS scheme for B2C services supplied in the EU\nPe riod: Q2 2028\nSource: Autoridade Tributária e Aduaneira — https://info.p ortaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/civa_rep /Pages/C-IVA-RegEspecial_Lei47_2020.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-oss-regime-extra -uniao TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-ioss-regime-de-importacao-2028-07-31@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280731 DTEND;VALUE=DATE:20280801 SUMMARY:Portugal: Declaração de IVA — regime de importação (IOSS) DESCRIPTION:Sujeitos passivos\, or intermediaries acting for them\, regist ered in Portugal for the import scheme covering distance sales of importe d goods\nPeriod: June 2028\nSource: Autoridade Tributária e Aduaneira — h ttps://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributa rios/civa_rep/Pages/C-IVA-RegEspecial_Lei47_2020.aspx\nLast verified: 202 6-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-ioss-regime-de-i mportacao TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-trimestral-regime-isencao-transfronteirico-2028-07-31@lo okuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280731 DTEND;VALUE=DATE:20280801 SUMMARY:Portugal: Declaração trimestral — regime de isenção transfronteiri ço (EX) DESCRIPTION:Sujeitos passivos established in Portugal using the EU cross-b order small-business exemption in other member states under the EX regime \nPeriod: Q2 2028\nSource: Autoridade Tributária e Aduaneira — https://in fo.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/civa _rep/Pages/iva58b.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-trime stral-regime-isencao-transfronteirico TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-comunicacao-elementos-faturas-2028-08-07@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280807 DTEND;VALUE=DATE:20280808 SUMMARY:Portugal: Comunicação dos elementos das faturas (e-fatura / SAF-T PT) DESCRIPTION:Every person\, individual or corporate\, subject to Portuguese invoicing rules under CIVA artigo 35.º-A who carries out operations subj ect to IVA here\nPeriod: July 2028\nSource: Autoridade Tributária e Aduan eira — https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/questo es_frequentes/pages/faqs-00978.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-comunicacao-elem entos-faturas TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-grupo-iva-declaracao-individual-2028-08-10@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280810 DTEND;VALUE=DATE:20280811 SUMMARY:Portugal: Declaração periódica individual — membro de grupo de IVA DESCRIPTION:Every entity inside a Portuguese VAT group\, for tax periods b eginning on or after 1 July 2026\nPeriod: June 2028\nSource: Autoridade T ributária e Aduaneira — https://info.portaldasfinancas.gov.pt/pt/informac ao_fiscal/legislacao/diplomas_legislativos/Documents/Lei_62_2025.pdf\nLas t verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-grupo-iva-declar acao-individual TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-declaracao-recapitulativa-mensal-2028-08-21@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280821 DTEND;VALUE=DATE:20280822 SUMMARY:Portugal: Declaração recapitulativa (mensal) DESCRIPTION:Sujeitos passivos making intra-EU supplies of goods or service s\, where monthly supplies exceed the RITI threshold or the taxpayer file s IVA monthly\nPeriod: July 2028\nSource: Autoridade Tributária e Aduanei ra — https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_t ributarios/RITI_2021/Paginas/riti030.aspx\nLast verified: 2026-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-declaracao-recap itulativa-mensal TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:pt-ioss-regime-de-importacao-2028-08-31@lookuptax.com DTSTAMP:20260831T000000Z DTSTART;VALUE=DATE:20280831 DTEND;VALUE=DATE:20280901 SUMMARY:Portugal: Declaração de IVA — regime de importação (IOSS) DESCRIPTION:Sujeitos passivos\, or intermediaries acting for them\, regist ered in Portugal for the import scheme covering distance sales of importe d goods\nPeriod: July 2028\nSource: Autoridade Tributária e Aduaneira — h ttps://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributa rios/civa_rep/Pages/C-IVA-RegEspecial_Lei47_2020.aspx\nLast verified: 202 6-08-31 URL:https://lookuptax.com/compliance-calendar/portugal#pt-ioss-regime-de-i mportacao TRANSP:TRANSPARENT END:VEVENT END:VCALENDAR