Key annual tax deadlines in Portugal for businesses and individuals.
Indicative deadlines — always confirm with AT or your accountant.
| Month | Obligation | Type |
|---|---|---|
| January | Stock inventory communication to AT (companies with stock) — by 31 Jan | IRC |
| February | Modelo 10 submission (income paid to third parties) — by Feb/Mar | IRS / IRC |
| March | Special Advance Tax Payment — 1st instalment (by 31 Mar) | IRC |
| April | IRS filing period opens (prior year income) | IRS |
| May | Modelo 22 — IRC (prior year corporate profits) — by 31 May. IRS filing deadline. | IRC / IRS |
| July | IES submission (annual simplified business information) — by 15 Jul | IES |
| Monthly | Periodic VAT declaration — monthly filers (by the 20th) | IVA |
| Quarterly | Periodic VAT declaration — quarterly filers (by the 20th of the 2nd following month) | IVA |
Deadlines may change annually. For up-to-date information, contact us or check the AT Fiscal Calendar (PDF).