Monthly Fiscal Obligations, January 2021 | Kleya - Relocation, Retirement, Investment & Moving to Portugal
Tax & Legal
Monthly Fiscal Obligations, January 2021

Monthly Fiscal Obligations information, January 2021 

 

IRS

DURING THIS MONTH AND UNTIL FEBRUARY 15th

Consultation and updating, by electronic transmission, of the data’s related to the identification of the Family and other relevant personal Elements   to be considered in  the  IRS declaration. -  Cd

 

IRS - IRC-VAT-STAMP

DURING THIS MONTH AND UNTIL JULY 15th

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

IRS

DURING THIS MONTH AND UNTIL THE END OF MARCH

Sending the Model 13 Declaration, by electronic transmission of data, by credit institutions and financial corporations that intervene in transactions with securities, autonomous warrants and derivative financial instruments. – NG

IRS

DURING THIS MONTH AND UNTIL THE END OF MAY

Sending the Model 18 Declaration, by electronic transmission of data, by the issuers of meal vouchers and other extra wage compensation securities. - CD - NG - OE

IRS

DURING THIS MONTH AND UNTIL JUNE 30th

Sending the Model 19 Declaration, by electronic transmission of data, by employers who create or apply, for the benefit of workers or members of the governing bodies, of options plans, subscription, allocation or other of equivalent effect. – NG

IRS

DURING THIS MONTH AND UNTIL THE END OF FEBRUARY

Sending the Model 25 Declaration, by electronic transmission of data, by the beneficiary entities of tax-relevant donations under the regime enshrined in the Statute of Tax Benefits and the Statute of scientific Sponsorship. – NG

CSB CONTRIBUTIONS

DURING THE MONTH AND UNTIL JUNE 30th

Sending the Model Declaration 26, 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 match the accounts approved in the same year in which the contribution is due. – NG

 

EESC CONTRIBUTIONS

DURING THE MONTH AND UNTIL

MAY 31st

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

EESC CONTRIBUTIONS

DURING THE MONTH AND UNTIL

NOVEMBER 2nd

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

EESC CONTRIBUTIONS

DURING THE MONTH AND UNTIL

DECEMBER 20th

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

 

CEFIDM

CONTRIBUTIONS

DURING THE MONTH AND UNTIL

ABRIL 30th

Sending of the Model 56 Declaration, by electronic transmission of data, concerning the clearance of the extraordinary contribution on suppliers of the Medical Device Industry of the SNS, calculated by reference to the total of acquisitions reported by the services and establishments of the SNS under Order No. 2945/2019. - CD - NG

CEIF

CONTRIBUTIONS

UNTIL THE END OF THE MONTH

Sending of the Model 57 Declaration, by electronic transmission of data, concerning the clearance of the contribution of the additional solidarity on the banking sector, calculated by reference to the half-yearly average of the final balances of each month that match the accounts for the second half of 2020. – NG

IRS

DURING THIS MONTH AND UNTIL THE END OF JULY

Sending the Model 31 Declaration, by electronic transmission of data, by the debtors of the income subject to withholding tax at release rates whose holders benefit from exemption, waiver of withholding or reduction of fee and are resident in Portuguese. - CD - NG - OE

 

 

 

IRS

DURING THIS MONTH UNTIL THE END OF JULY

Sending the Model 33 Declaration, by electronic transmission of data, by the registrars or depositors of securities. – NG

IRS DURING THIS MONTH

Sending the Model 37 Declaration by electronic transmission of data by credit institutions, housing cooperatives, insurance companies, fund management companies and other supplementary schemes referred to in Article 16 and 21 of the Statute for Tax Benefits. – NG

IRS - IRC

DURING THIS MONTH AND UNTIL THE END OF MARCH

Sending the Model 38 Declaration, by electronic transmission of data, by credit institutions, financial corporations and other entities providing payment services, in relation to cross-border transfers and shipments of funds that are intended for entities located in all jurisdictions listed in Annex III to the Notice of Banco de Portugal No. 8/2016, except for those made by legal persons under public law. - NG - OE

IRS DURING THIS MONTH AND UNTIL END OF FEBRUARY

Sending the Model 39 Declaration, by electronic transmission of data, by debtor entities or entities that have paid or made available to their holders the income referred to in Article 71 of the CIRS or any income subject to definitive withholding tax in the previous year, whose holders are residents and do not benefit from exemption or rate reduction. – NG

IRS – IRC

DURING THIS MONTH UNTIL END OF JULY

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

IRS – IRC

DURING THIS MONTH AND UNTIL THE END OF FEBRUARY

Sending the Model 42 Declaration by entities that pay non-reimbursable subsidies or grants in the course of an activity covered by Article 3 of the Code of Income Tax of Natural Persons, or to persons taxable persons taxable persons, referring to income allocated in the previous year, as determined by Article 121 of the CIRS , and Article 127 of the CIRC.- NG - OE

IRS

DURING THIS MONTH AND UNTIL THE END OF FEBRUARY

Sending of The Model Declaration 43, by the Organs of the Ministry of Solidarity and Social Security, on the amounts of all social benefits paid (pensions, scholarships and training, household income allowances and other public housing support), per beneficiary, for the previous year. – OE

IRS

UNTIL THE END OF THIS MONTH

Sending of the Model 44 Declaration, by electronic transmission of data or on paper by irs taxpayers with income of category F who are exempted and have not opted for the issuance of electronic income receipts and also the entities referred to in Article 78e(7) of the CIRS. - CD - NG - OE

IRS

UNTIL THE END OF THIS MONTH

Sending of the Model 45 Declaration by electronic transmission of data by entities providing health services provided for in Article 78c(2) and (3) of the CIRS, if the entities are not obliged to issue invoices or are exempted from having issued them. - NG - OE

IRS

UNTIL THE END OF THIS MONTH

Sending of the Model 46 Declaration, by electronic transmission of data, by entities providing education and training services provided for in Article 78d(5) and (6) of the CIRS if the entities are not obliged to issue invoices or are exempted from having issued them.– CD - NG - OE

IRS

UNTIL THE END OF THIS MONTH

Sending of the Model 47 Declaration, by electronic transmission of data, by entities receiving amounts relating to household charges provided for in Article 84(3) and (4) of the CIRS if the entities are not obliged to issue invoices or are exempted from having issued them.– CD - NG - OE

IRS

DURING THIS MONTH UNTIL THE 25th OF FEBRUARY

Delivery of the Model 10 Declaration, by electronic transmission of data, or on paper, where possible, by taxable persons who are debtors of income that have not been declared in the monthly remuneration statement (MrD). - CD - NG - OE

ASSB

DURING THIS MONTH AND UNTIL DECEMBER 15th

Sending of the Model 57 Declaration, by electronic transmission of data, concerning the clearance of the contribution of the additional solidarity on the banking sector, calculated by reference to the half-yearly average of the final balances of each month that match the accounts for the second half of 2020. – NG

IRS

DURING THIS MONTH AND UNTIL THE END OF JULY

Sending the Model 34 Declaration, by electronic transmission of data, by the issuers of securities subject to registration or deposit in Portugal. – NG

IRC

UNTIL THE END OF THIS MONTH

Sending the Periodic Income Statement Model 22 replacement, by electronic transmission of data, by the alienating taxable persons, in cases where the final tax asset value of the properties is not determined by the end of the period established for the delivery of the income statements of the tax period to which the transfer relates and the value resulting from the valuation is higher than the selling value. - NG - OE

IRC

DURING THIS MONTH UNTIL THE END OF MAY

Sending the Model 54 Declaration, by electronic transmission of data, by any entity, resident or with a permanent establishment, in Portuguese territory, which is part of a group in which one of the entities is subject to the submission of a financial and tax information statement by country or by tax jurisdiction. - NG - OE

IRC

DURING THIS MONTH UNTIL THE END OF MAY

Sending the Periodic Income Statement Model 22, by electronic transmission of data, by entities subject to IRC, whose tax period is coincident with the calendar year. - NG - OE

IRC - IRS

DURING THIS MONTH UNTIL THE 1st FEBRUARY

Sending by electronic transmission of data, of the Inventory relating to the last day of the previous year, by natural or legal persons, with registered office, permanent establishment or tax domicile in Portuguese territory, who have organized accounting and are obliged to draw up inventory. - CD - NG - OE

VAT

UNTIL DAY 20th

Sending of the Periodic Declaration, by electronic transmission of data, accompanied by the annexes that are due, by the taxable persons of the standard monthly regime, relating to transactions carried out in November of the previous year. - CD - NG - OE

VAT

UNTIL DAY 20th

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

VAT

UNTIL DAY 20th

Sending of the Summary Declaration, by electronic transmission of data, by the taxable persons of the standard quarterly regime who in the previous quarter carried out intra-Community transfers of goods and/or services in other Member States, 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 4 quarters. - CD - NG - OE

IRS – IRC – VAT

UNTIL DAY 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 here are operating transactions subject to VAT. - CD - NG - OE

VAT

UNTIL END OF THIS MONTH

Delivery of the Declaration of Amendments by taxable persons who, being in the exemption regime of Article 53, have exceeded the limits laid down in the previous year. - CD - OE

VAT

UNTIL END OF THIS MONTH

Delivery of the Declaration of Amendments by taxable persons who, being in the regime of small retailers of Article 60, have exceeded the purchase volumes established therein in the previous year. - CD

VAT DURING THIS MONTH UNTIL 22nd FEBRUARY

Sending of the Periodic Declaration, by electronic transmission of data, accompanied by the annexes that are due, by the taxable persons of the normal quarterly regime, relating to transactions carried out in the 4th quarter of the previous year. - CD - NG - OE

VAT DURING THIS MONTH UNTIL 22nd  FEBRUARY

Delivery of Model Guide P2 or Model 1074 Declaration by retailers subject to the taxation regime provided for in Article 60 of the CIVA, depending on whether there is tax payable, for the 4th quarter of the previous year. - CD

VAT DURING THIS MONTH UNTIL MARCH 31st

Delivery of The Model Declaration 1074, in triplicate, which will include the purchases made during the previous year by retailers subject to the tax regime provided for in the Article. 60th Of the CIVA. - CD

VAT DURING THIS MONTH UNTIL SEPTEMBER 30th

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

IMT

UNTIL DAY 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 DAY 15th

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

IMI DURING THIS MONTH UNTIL FEBRUARY 15th

Communication by electronic transmission of data of the ownership of buildings that integrate the community of property of married taxable persons, not reflected in the matrix, for matrix update with effect of January 1 (Declaration of Common Goods) - CD

 

 

 

 

 

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