Tax Authority

Tax
Description
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
LAST DAY FOR PAYMENT
IRS Payments on account 20 21 21
IRC Payments on account 31 30 15
IRC Final payment by entities whose tax period coincides with the calendar year 31
IRC Additional payment on account of the state surcharge 31 30 15
IRS-IRC Payment of amounts withheld at source 20 20 20 20 20 22 20 31 21 20 20 21
STAMP DUTY Payment of assessed tax 20 20 20 20 20 22 20 31 21 20 20 21
IMI Payment relating to the previous year a) 1 31 30
IMI Additional 30
VAT Payments by taxpayers under the monthly scheme (b) 26 25 25 27 25 25 27 25 26 25 28
VAT Payments by taxpayers under the quarterly scheme (b) 25 25 25 25
VAT Payments by taxpayers under the Special Scheme for Small Retailers 25 25 31 25
IUC Pleasure boats and aircraft a) 2
IUC Other vehicles a) 2
a)
2
31
30 a) 1
30
31 31 30 a) 2
30
31
Notes:
a) In months ending on a weekend or public holiday, the obligation may be fulfilled on the next working day.
b) For the flexible payment option, see article 16-C of Decree-Law no. 125/2021, of 30/12, as amended by Decree-Law no. 85/2022, of 21/12.
The acronyms CD – NG – OE correspond respectively to the following options on the Tax Portal: CD – CITIZENS / NG – BUSINESS (companies and economic operators) / OE – PUBLIC ENTITIES - CERTIFIED ACCOUNTANTS / OTHER PROFESSIONALS


Social Security

Contributions – Between the 10th and the 20th of each month.

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