Monthly Fiscal Obligations, March 2021 | Kleya - Relocation, Retirement, Investment & Moving to Portugal
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Monthly Fiscal Obligations, March 2021

Monthly Fiscal Obligations information, March 2021 

IRS

UNTIL THE 10th

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

IRS - IMT - STAMP UNTIL DAY 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-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 – IMT – STAMP

UNTIL DAY 15TH

Sending Of the Model 11 Declaration, by electronic transmission of data, by notaries and other officials or entities performing notaries, as well as entities or competent professionals to authenticate private documents that title acts or contracts subject to income or property tax, of the relationships of the acts committed in the previous month. - CD - NG - OEO

IRS

UNTIL THE END OF THE MONTH

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

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

ESC 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

ESC 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

ESC CONTRIBUTION

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

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

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

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 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 - IRC

DURING BY THE END OF THE MONTH

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 – 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

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

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

VAT

UNTIL DAY 22nd

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 22nd

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

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 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

VAT 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



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