Tax & Legal
Monthly Fiscal Obligations information, June 2020.

EESC CONTRIBUTION, until June 1 

Submission of the Model Declaration 27, by electronic transmission of data on the clearance of the extraordinary contribution on the energy sector referred to in Article 7(3) and (4) of the CESI. - CD - NG - OE

 

IRS, until June 12 

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, as those excluded from taxation, according 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 - OE

 

IRS - IRC - VAT, until June 12 

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

 

VAT, until June 12 

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 March. CD – NG – OE

 

IRS - IMT - STAMP, until June 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

 

VAT, until June 22 

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

 

STAMP, until June 22 

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

 

IRS, until June 30 

Sending or confirming, if covered by the automatic declaration, by electronic transmission of data, of the IRS income statement model 3 and its attachments. - CD

 

IRS, until June 30 

Sending of the Model 49 Declaration by electronic transmission of data by taxable persons who have earned income from foreign sources for which the international double taxation credit is granted where the amount of tax paid in the Source State is not determined by the end of the general deadline for delivery of the same declaration.

 

IRS, until June 30 

Submission of the Model 19 Declaration by electronic transmission of data by employers who create or apply, for the benefit of workers or members of corporate bodies, options plans, subscription, attribution or others of equivalent effect. – NG

 

CSB CONTRIBUTIONS, until June 30 

Submission of the Model 26 Declaration, referring to the clearance of the contribution on the banking sector, calculated by reference to the annual average of the final balances of each month, which correspond to the accounts approved in the year in which the contribution is due. - NG

 

VAT, until June 30 

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 July 31 

Sending of Simplified Business Information / Annual Statement (IES/ DA), by electronic transmission of data, by the taxpayers obliged to it, whose tax period is coincident with the calendar year, with the corresponding annexes. - CD - NG - OE - OE

 

IRS, until July 31 

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 the exemption, exemption from retention or reduction of rate and are residents in Portuguese Territory. - CD - NG - OE

 

IRS, until July 31 

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

 

IRS, until July 31 

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 July 31 

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, 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, 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, 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(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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