A compilation of the main tax and parafiscal obligations of regular periodicity of legal persons and natural persons
Irs
10
Delivery of the monthly remuneration statement (MrD) relating to the
December 2019
15
Delivery of the Model 11 declaration for the month of December 2011
2019 (Notaries and other entities)
15
Submission of declaration of amendments with appointment of CC by the
taxable persons who are obliged to have
organized accounting
20
Payment of amounts retained in December 2019
20
Delivery to taxable persons of a document proving the
income and withholdings for the year 2019
20
Reporting interest, life insurance premiums and other
charges by Credit Institutions and Insurance Companies
20
Communication by entities that receive or pay stake
income relief or deduction from the collection of income
20
Comunicação de encargos, preços ou vantagens económicas,
relativos a planos de opções, de subscrição, de atribuição ou outros de
efeito equivalente
20
Delivery by the registrars or depositaries of
securities, to investors, where the registration movements are included in the
carried out in 2019
31
Communication, by electronic transmission of data, of the
inventory for 31/12/2019
31
Corrections to the value of transmission of rights in rhesins on goods
accordance with Article 31a of the CIRS
31
Submission of declaration Model 37 – Articles 16 and 21 of the EBF
31
Delivery of the Declaration Model 44 – Annual communication of rents
received in 2019
31
Delivery of the Model 45 declaration – Annual communication of
2019 health expenditures
31
Delivery of the Model 46 declaration – Annual communication of
education and training expenditure 2019
31
Delivery of the Model 47 declaration – Annual communication of
amounts received as household charges in 2019
31
Delivery of the Model 30 declaration (Payments made in November to non-resident natural persons)
Irc
20
Payment of amounts retained in December 2019
31
Delivery of the Declaration Model 28 – Extraordinary contribution
about the pharmaceutical industry
31
Communication, by electronic transmission of data, of the
inventory for 31/12/2019
31
Corrections to the value of transmission of rights in rhesins on goods
accordance with Article 64 of the CIRC
31
Delivery of the Model 30 declaration (Payments, made in
november, to non-resident legal persons)
Vat
10
Sending the periodic declaration for the month of November
2019
15
PAYMENT OF VAT for the month of November 2019
15
Communication by electronic transmission of data of the elements
invoices issued in December 2019 (SAF-T)
15
Option for payment of VAT due for imports of goods
including it in the periodic declaration (takes effect in the month
following)
20
Delivery of the summary statement for the month of
December 2019
20
Delivery of the summary statement for the 4th
quarter 2019
20
Delivery of the Mini One-Stop Shop (MOSS) declaration and payment of the
4th quarter 2019 tax
31
Option for the delivery of the periodic VAT return of
monthly periodicity
31
Option for flat-rate regime
31
Change of the VAT framework – General scheme for the scheme
exemption from Article 53 and vice versa
31
Amendment of the VAT framework – Small retailers of Article 60 who in
2019 have exceeded the purchase volumes established therein
31
Application for refund of input VAT in other Member States
Seal
20
Payment of the amounts settled in December 2011.
2019
20
Delivery of the amounts settled in accordance with the budget 29
TGIS for q4 2019
IUC, New Year
31
Payment of the Single Traffic Tax (IUC) – Vehicles whose
anniversary of enrollment takes place in January
Tsu
10
Delivery of the remuneration statement (DRI) for the month of December
2019
10 to 20
Payment of the Single Social Fee for the month of December
2019
31
Delivery of the quarterly income statement by the
self-employed workers (Q4 2019)
31
Confirmation or declaration by self-employed workers
income for 2019
FCT and FGCT
20
Payment of contributions to the compensation funds of the
december 2019 work
Intrastat
15
Sending the information of arrivals and shipments in the month of
December 2019
BANK OF PORTUGAL (BdP)
22
Reporting of operations and positions with the outside (COPE)
for December 2019
The information contained in the tax calendars is generic, and there may be other obligations not contemplated or any changes to the deadlines by the Tax and Customs Authority (TA) or other official entities, especially since the State Budget Act for 2020 has not yet been approved and published. If there is any doubt, you can ask MONERIS for clarification or specialized professional follow-up.
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