A compilation of the main tax and parafiscal obligations of regular periodicity of legal persons and natural persons
| Irs | |
| 13 | Delivery of the monthly remuneration statement (DMR) for the month of March 2020 |
| 15 | Delivery of the Model 11 declaration for the month of March 2020 (Notaries and other entities) |
| 20 | Payment of amounts retained in March 2020 |
| 1 to 30 | Delivery of the 2019 Model 3 declaration (all income categories – deadline 1 April to 30 June) |
| 30 | Delivery of the Model 30 declaration (Payments made in February to non-resident natural persons) |
| Irc | |
| 20 | Payment of amounts retained in March 2020 |
| 30 | Delivery of the Model 28 declaration – Extraordinary contribution to the pharmaceutical industry and payment |
| 30 | Delivery of the Model 30 declaration (Payments made in February to non-resident legal persons) |
| Vat | |
| 13 | Submission of the periodic declaration for the month of February 2020 |
| 13 | Electronic communication of invoice elements data issued in March 2020 (SAF-T) |
| 15 | PAYMENT OF VAT for the month of February 2020 |
| 20 | Submission of the summary statement for the month of March 2020 |
| 20 | Delivery of the summary statement for the first quarter of 2020 |
| 20 | Delivery of the Declaration Mini One-Stop Shop (MOSS) and payment of tax (1st quarter 2020) |
| 30 | Request for refund of monthly VAT supported by IPSS and Santa Casa da Misericórdia de Lisboa |
| 30 | Application for reimbursement of vat incurred in other Member States |
| Seal | |
| 20 | Payment of amounts settled in January, February and March 2020 |
| 20 | Payment of amounts settled pursuant to budget 29 of the General Table for the 1st quarter of 2020 |
| 20 | Submission of monthly declarations for the months of January, February and March 2020 |
| IUC, New Year | |
| 30 | Payment of the Single Traffic Tax (IUC) – Vehicles whose anniversary of registration takes place in April |
| Imi | |
| 15 | Model 2 – First Quarter 2020 Communication |
| Aimi | |
| 30 | Option for individual taxation by the head-of-couple and other heirs |
| Imt | |
| 15 | Transfer of properties located in Portugal, operated abroad (Q1 2020) |
| Tsu | |
| 13 | Submission of the remuneration statement for the month of March 2020 |
| 10 to 20 | Payment of the Single Social Fee for the month of March 2020 |
| 30 | Delivery of the quarterly income statement by self-employed workers (Q1 2020) |
| FCT and FGCT | |
| 20 | Payment of contributions to work clearing funds for march 2020 |
| Cga | |
| 15 | Submission of contributions from the General Retirement And Payment Fund |
| Intrastat | |
| 15 | Sending arrivals and shipments information in March 2020 |
| BANK OF PORTUGAL (BdP) | |
| 22 | Reporting of operations and positions abroad (COPE) for March 2020 |
| MTSSS | |
| 15 | Delivery of the Single Report for the year 2019 |
| Act | |
| 15 | Preparation and display of the holiday map to be taken during the year 2020 |
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.