Tax & Legal
Monthly Fiscal Obligations information, October2020

Monthly Fiscal Obligations information, October 2020.


IRS, UNTIL
 OCTOBER 12th
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 

IRS - IMT - STAMP UNTIL OCTOBER 15th
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 – IRC – VAT UNTIL OCTOBER 12th
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. - CD - NG - OE

CEIF CONTRIBUTIONS - DURING THIS MONTH
Submission of the Model 28 Declaration by electronic data transmission, by entities referred to in article 2 of the extraordinary contribution regime on the pharmaceutical industry, approved by article 168 of Law no. 82 -B / 2014, December 31 and that are not exempt from the contribution, under Article 5 (2) of the same regime, the extraordinary contribution on the pharmaceutical industry ascertained in the 3rd quarter. - CD - NG

EESC CONTRIBUTIONS - DURING THE MONTH AND UP TO NOVEMBER 2nd  
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 THE MONTH AND UP TO DECEMBER 21st
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

VAT - UNTIL OCTOBER 12th
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 August. CD – NG – OE

VAT - UNTIL OCTOBER 20th
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 - DURING THIS MONTH AND UNTIL  THE  16th OF NOVEMBER
Sending Periodic Declaration, by electronic transmission of data, accompanied by the annexes due by the taxpayers of the quarterly normal regime, relating to the operations carried out in the 3rd quarter. – CD – NG – OE

VAT - DURING THIS MONTH AND UNTIL  THE  20th OF NOVEMBER
Delivery by retailer’s subject to the taxation regime provided for in art. 60 of the CIVA, the Model P2 Guide or the Model Declaration 1074, depending on whether there is tax payable, for the 3rd quarter. – CD

VAT - DURING THIS MONTH
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

IMT - UNTIL OCTOBER 15th
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

IMI - UNTIL OCTOBER 15th
Submission of the Model 2 Declaration, by electronic transmission of data, by the suppliers of water, energy and fixed telephone service, of the contracts concluded with their customers, as well as    their changes, which occurred in the previous quarter. - NG – OE

STAMP - UNTIL OCTOBER 20th
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

www.portaldasfinancas.gov.pt

 

 

 

 

Found this information useful? Kleya can help and guide you throughout Portugal!
Ask us about our current campaigns! 

Monthly Fiscal Obligations information, September 2020
Important information, concerning the calendar for Monthly Fiscal Obligations in Portugal, September 2020.
READ MORE
Kleya’s Health and Wellness Guide to Portugal
Kleya’s Health and Wellness Summer Edition covers essential topics for living a healthier and happier life in Portugal. Download the full guide
READ MORE
AFFILIATIONS