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
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