Monthly Fiscal Obligations information. Declarative Obligations, April 2020
IRS, until April 13
Submission of the Monthly Remuneration Statement, by electronic transmission data, by the entities liable for income from dependent work
subject to IRS, even if exempted from it, as well as those who are
excluded from taxation, in accordance with Articles 2, 2a and 12 of the
IRS, for the reporting of those income and their retentions of
deductions made in respect of compulsory contributions
social protection schemes and legal health subsystems and social
trade unions for the previous month. - CD - NG - OE
IRS - IRC - VAT, until April 13
Communication, by electronic transmission of data, of the elements of invoices issued in the previous month by natural or legal persons who have headquarters, establishment, permanent or tax domicile in Portuguese territory and herethey practice operations subject to VAT. - CD - NG - OE
VAT, until April 13
Sending of the Periodic Declaration, by electronic transmission of data, accompanied by the annexes that are due, by the taxpayers of the normal monthly regime, related to the operations carried out in January.- CD - NG - OE
IMT, until April 15
Electronic transmission of relationship data by services
competent authorities of the Ministry of Foreign Affairs, proof of
transmission of properties located in Portugal operated abroad and
legalized not a previous quarter. – OE
IMI, until April 15
Submission of the Model 2 Declaration, by electronic transmission of data, by the water, energy and fixed telephone service providers,
contracts concluded with its customers, as well as their amendments,
occurred in the previous quarter. - NG - OE
IRS – IMT – STAMP, until April 15
Submission of the Model 11 Declaration, by electronic transmission of data, by the Notaries and other officials or entities performing functions
notarial stake, as well as entities or professionals competent to
to authenticate private documents entitled to acts or contracts subject to
income or property tax, the relations of the acts
in the previous month. - CD - NG - OE
VAT, until April 20
Sending the Summary Declaration, by electronic transmission of data, by the taxable persons of the normal monthly regime who in the previous month carried out intra-Community transfers of goods and/or services to taxable persons registered in the other Member States, where such transactions are located there in accordance with Article 6 of the CIVA, and for the taxable persons of the normal quarterly regime when the total intra-Community transfers of goods to be included in the declaration have in the current quarter(or in any month of the quarter) exceeded the amount of € 50,000.- CD - NG - OE
STAMP, until April 20
Sending of the monthly declaration of Stamp Duty, by electronic transmission of data, by the taxable persons referred to in paragraph 1 of Article 2 of stamp duty who carried out operations subject to tax even if exempted from them in the months of January or February. - CD - NG - OE
CEIF CONTRIBUTIONS, during this month
Delivery of the Model 28 Declaration by electronic transmission of data, by the entities to which Article 2 of the extraordinary contribution scheme on the pharmaceutical industry, approved by Article 168 of Law No. 82 -B/2014, December 31 and who are not exempt from the contribution, under Article 5 (2) of the same scheme, the extraordinary contribution pharmaceutical industry in the 1st quarter. - CD - NG - OE
VAT, during this month
Delivery, by electronic transmission of data, of the VAT refund application
taxable persons incurred in the calendar year itself, in another
Member State or a third country (in this case on paper) where the
amount to be repaid is more than € 400 and for a period not
less than three consecutive months, as referred to in Decree-Law No. 186/2009, August 12. – CD – NG - OE
IRS - IRC - VAT, until April 30
Submission of the Model 38 Declaration, by electronic transmission of data, by credit institutions, financial corporations and other entities providing payment services, in relation to cross-border transfers and sending of funds addressed to entities located in all jurisdictions listed in Annex III toBancodePortugal Notice No. 8/2016, with the exception of those made by legal persons governed by public rights. - NG - OE