Tax & Legal
Monthly Fiscal Obligations information

Monthly Fiscal Obligations information, July 2020.


IRS, until July 10 

Sending the Monthly Remuneration Statement, by electronic transmission of data, by the entities liable for income from dependent work subject to IRS, although exempt from it, bas those excluded from taxation, pursuant to Articles2, 2a and 12 of the IRS Code, for the communication of those income  and  related tax withholdings,    deductions made in respect of  compulsory contributions to social protection schemes  and  legal  health  subsystems  and union contributions  for  the  previous month. - CD – NG – OE

 

VAT, until July 10 

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, relating to the operations carried out in May. CD – NG – OE

 

IRS - IRC - VAT , until July 13 

Communication, by electronic transmission of data, of the elements of invoices issued in the previous month by natural or legal persons who have their registered office, establishment, permanent or tax domicile in Portuguese territory and who practice transactions subject to VAT here. – CD – NG – OE

 

IMT , until July 15 

Sending by electronic transmission of relationship data by the competent services of the Ministry of Foreign Affairs, proof of transmission of real estate located in Portugal, operated abroad and legalized in the previous quarter. -  OE

 

IRS - IMT - STAMP, until July 15

Submission of the Model 11 Declaration, by electronic transmission of data, by notaries and other officials or entities performing notarial functions, as well as entities or professionals competent to authenticate private documents that title acts or contracts subject to income or property tax, the relations of the acts performed in the previous month. - CD - NG - OE

 

IMI, until July 15

Sending of the Model 2 Declaration, by electronic transmission of data, by the suppliers of water, energy and the fixed telephone service, of the contracts concluded with their customers, as well as their changes, which occurred in the previous quarter.

 

STAMP, until July 20

Sending 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 exempt from them in the previous month. - CD - NG - OE

 

VAT, until July 20

Delivery of the Summary Statement, by electronic transmission of data, by the taxpayers of the normal monthly regime than in the previous month, have carried out intra-Community transfers of goods and/or services to taxable persons registered in other Member States, where such transactions are located there in accordance with Article 6 of the  CIVA,  and to taxable persons under the  normal  quarterly  scheme  where  the  total  intra-Community transfers  of  goods  to  be included in the declaration  have  exceeded the amount of € 50,000  in the current quarter (or in any month of the quarter). – CD – NG – OE

 

VAT, until July 20

Submission of the Summary Statement, by electronic transmission of data, by taxable persons of the quarterly normal scheme who have carried out intra-Community transfers of goods and/or services to taxable persons registered in other Member States in the  previous quarter or,  where such transactions are located there in accordance with Article 6 of the  CIVA  and the amount of intra-Community transfers  to  be included  has  not  exceeded €  50,000  in the current quarter or in any of the previous four quarters. - CD – NG – OE – OE

 

CEIF CONTRIBUTIONS, until the end of July

Submission of the Model 28 Declaration by electronic transmission of data, by the entities referred to in Article 2 of the extraordinary contribution scheme on the pharmaceutical industry, approved by Article 168 of Law No.  82 -B/2014 of 31 December, and which are not exempted from the contribution, under Article 5(2) of the same regime, of the extraordinary contribution on the pharmaceutical industry determined in the 2nd quarter of the previous year.

 

VAT, until the end of July

Sending, by electronic  transmission  of  data,  the  application for  VAT  refund  by taxable persons of the tax borne, in the calendar year itself, in another Member State  or  third  country  (in this  case  on  paper),  when  the amount to be reimbursed exceeds € 400 and for a period not less than three consecutive months, as referred to in  Decree-Law  No  186/2009  of  12  August. - CD - NG - OE

 

IRS – IRC – IVA – SELO, until the end of July

Submission of the Model 11 Declaration, by electronic transmission of data, by notaries and other officials or entities performing notarial functions, as well as entities or professionals competent to authenticate private documents that title acts or contracts subject to income or property tax, the relations of the acts performed in the previous month. - CD - NG - OE

 

IRS, until the end of July

Submission of the Model 31 Declaration, by electronic transmission of data, by the entities liable to income subject to withholding tax at release fees whose holders benefit from exemption, exemption from retention or reduction of rate and are residents in Portuguese Territory. - CD - NG - OE

 

IRS, until the end of July

Submission of The Model 33 Declaration, by electronic transmission of data, by the registrars or depositories of securities. - NG

 

IRS, until the end of July

Submission of the Model 34 Declaration, by electronic transmission of data, by the emissions entities of securities subject to registration or deposit in Portugal. - NG

 

IRS – IRC, until the end of July

Sending of the Model 40 Declaration, by electronic transmission of dados, by credit institutions and financial corporations and other entities providing payment services, in relation to the value of payment flows made, in the previous calendar year, through credit and debit cards or by other electronic means of payment, by taxpayers of IRS or IRC - NG.

 

VAT, during July, until August 17

Sending Periodic Declaration, by electronic transmission of data, accompanied by the annexes that are due, by the taxpayers of the normal quarterly regime, relating to the operations carried out in the 2nd quarter. - CD - NG - OE

 

VAT, during July, until August 20

Delivery of the Model Guide P2 or Model Declaration 1074 by retailers subject to the taxation regime provided for in Article 60 of the Vat, depending on whether or not there is tax payable  for  the 2nd quarter. – CD

 

VAT, during July, until September 30

Sending, by electronic transmission of data, the application for  VAT refund by the taxable persons of the tax borne in the previous calendar year, in another Member State or third country (in this case on paper), provided that the amount to be reimbursed is equal to or greater than € 50, as referred to in Decree-Law No. 186/2009 of August 12. - CD - NG - OE

 

EESC CONTRIBUTIONS, during July, until November 2

Submission of the Model 27 Declaration by electronic transmission of data on the clearance of the extraordinary contribution on the energy sector referred to in Article 7(1) of the CESI. - CD - NG - OE

 

EESC CONTRIBUTIONS, during July, until December 21

Submission of the Model 27 Declaration by electronic transmission of data on the clearance of the extraordinary contribution on the energy sector referred to in Article 7(2) of the CESI. - CD - NG - OE

 

 

 

 

 

Captions:

CD: Cidadãos (Citizens)
NG: Negócios (Businesses and economic operators)
OE: Entidades Públicas (Public Entities- certified accountants, other professionals)

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