Monthly Fiscal Obligations information, September 2020.

IRS, until September 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 - OE

 

VAT, until September 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 July. CD – NG – OE

 

IRS - IRC - VAT, until September 14 

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

 

IRS - IMT - STAMP, until September 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 September 21 

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 September 21 

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 the end of September

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

 

VAT, until the end of September

Sending, by electronic transmission of data, the vat refund request by the taxable persons of the tax incurred 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-Lei No186/2009 of 12 August. – CD – NG – OE – 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 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

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

AFFILIATIONS