Monthly Fiscal Obligations information, March 2022

IRS

UNTIL THE 10th

Submission of the Monthly Remuneration Statement, by electronic transmission of data, by the entities indebted to income from dependent work subject to IRS, even if exempt from it, as well as those who are excluded of taxation, under the terms of articles 2, 2-A and 2 of the IRS Code, in order to communication with income and their respective tax withholdings, deductions made in respect of mandatory contributions to schemes of social protection and legal health subsystems and union quotes, relating to the previous month.

– CD – NG – OE

IRS – DMIS – STAMP DUTY

UNTIL THE 15th

Submission of the Model 11 Declaration, by electronic transmission of data, by the Notaries and other officials or entities performing functions notaries, as well as entities or professionals with competence to authenticate private documents that title acts or contracts subject to tax on income or property, of the relations of the acts performed in the previous month.
 – CD – NG – OE

IRS

UNTIL THE END OF THE MONTH

Submission of the Model 13 Declaration, by electronic data transmission, by credit institutions and financial companies that intervene in transactions with securities, covered warrants and instruments derivative financials.
– NG

IRS – CORPORATE TAX

UNTIL THE END OF THE MONTH

Submission of the Model 30 Declaration by electronic data transmission, by the entity’s debtor or payer of income to taxable persons not residents in Portuguese territory, in the month of January.
– CD – NG – OE

IRS – CORPORATE TAX

UNTIL THE END OF THE MONTH

Submission of the Model 38 Declaration, by electronic data transmission, by credit institutions, financial companies and other entities that provide payment services, in relation to transfers cross-border and remittances of funds to entities located in all jurisdictions listed in Annex III of the Bank's notice 8/2016, with the exception of those carried out by legal entities of public right.
 – NG – OE

CORPORATE TAX

UNTIL THE END OF THE MONTH

Sending the Declaration of Changes, by electronic transmission of data, to option for the special tax regime for groups of companies (RETGS), or to communicate the inclusion or departure of companies from the perimeter (except, in the latter case, if the change occurred due to cessation of activity) or even resignation or cessation of application of the regime in cases where the tax period coincides with the calendar year.
– NG – OE

IRS – IRS – CORPORATE TAX - VAT

UNTIL THE 14TH

Communication, by electronic transmission of data, of the elements of the invoices issued in the previous month by natural or legal persons which have their registered office, establishment, permanent residence, or tax domicile in Portuguese and who carry out transactions subject to VAT here.
 – CD – NG – OE

VAT

UNTIL THE 21ST

Submission of the Periodic Declaration, by electronic transmission of data, accompanied by the annexes that prove to be due, by the taxable persons of the normal monthly regime, relating to operations carried out in January.
– CD – NG – OE

VAT

UNTIL THE 21ST

Sending the Recapitulation Statement by electronic data transmission, by the taxpayers of the normal monthly regime that in the previous month have carried out intra-Community transfers of goods and/or services to taxable persons registered in other Member States, when such operations are located there under the terms of article 6 of the CIVA, and for taxable persons under the normal quarterly regime when the total of intra-community transfers of goods to be included in the declaration current quarter (or in any month of the quarter) exceeds the mount of € 50,000.

 – CD – NG – OE

VAT

UNTIL THE END OF THE MONTH

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

STAMP DUTY

UNTIL THE 21

Submission of the Monthly Stamp Tax Declaration (DMIS), by transmission electronic data, by the taxable persons who title acts, contracts, document, titles, or other facts subject to stamp duty, even if exempt from it, practiced in the previous month.
– NG – OE

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