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 January 2020 |
| 10 | Delivery of the Model 10 declaration – Taxable persons who are income debtors that were not declared in the DMR’s in 2019 |
| 15 | Deadline for confirming personal expenses on the Finance for the year 2019 |
| 15 | Communication on the Personal Finance Portal Relevant |
| 17 | Delivery of the Model 11 declaration for the month of January 2011 2020 (Notaries and other entities) |
| 20 | Payment of amounts retained in January 2020 |
| 29 | Delivery of the Declaration Model 16 – Savings funds in shares |
| 29 | Delivery of the Declaration Model 25 – Non-profit entities who received donations in 2019 |
| 29 | Delivery of the Model 35 declaration – Savings income under the form of interest |
| 29 | Delivery of the Declaration Model 36 – Savings income under the form of interest |
| 29 | Delivery of the Declaration Model 39 – Income communication and withholding taxes at the release rates in 2019 |
| 29 | Delivery of the Declaration Model 42 – Entities that paid grants or grants in 2019 |
| 29 | Delivery of the Model 43 declaration – Social benefits paid in the year 2019 |
| 29 | Delivery of the Model 30 declaration (Payments, made in december, to non-resident natural persons) |
| Irc | |
| 20 | Payment of amounts retained in January 2020 |
| 29 | Delivery of the Declaration Model 25 – Non-profit entities who received donations in 2019 |
| 29 | Delivery of the Declaration Model 39 – Income communication and withholding taxes at the release rates in 2019 |
| 29 | Delivery of the Declaration Model 42 – Entities that paid subsidies or grants in 2019 |
| 29 | Option or waiver under the Simplified Regime for determining the tax base |
| 29 | Delivery of the Model 30 declaration (Payments, made in december, to non-resident legal persons) |
| Vat | |
| 10 | Sending the periodic declaration for the month of December 2019 |
| 12 | Communication by electronic transmission of data of the elements invoices issued in January 2020 (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) |
| 17 | PAYMENT OF VAT for the month of December 2019 |
| 17 | Submission of the periodic declaration for the 4th quarter of 2019 |
| 20 | VAT payment for q4 2019 |
| 20 | Delivery of the summary statement for the month of January 2020 |
| 20 | Vat declaration and payment of the special scheme for small children retailers for the 4th quarter of 2019 |
| 20 | Delivery of the Model P2 declaration or the Model 1074 guide by the retailers (Article 60 CIVA) |
| 29 | Application for refund of input VAT in other Member States |
| Seal | |
| 20 | Payment of the amounts settled in January 2011. 2020 |
| IUC, New Year | |
| 29 | Payment of the Single Traffic Tax (IUC) – Vehicles whose anniversary of enrollment takes place in February |
| (payment can be made until 02/03/2020) | |
| Aimi | |
| 15 | Communication of the ownership of the buildings that make up the communion of property of married taxable persons |
| Tsu | |
| 10 | Delivery of the remuneration statement (DRI) for the month of January 2020 |
| 10 to 20 | Payment of the Single Social Fee for the month of January 2020 |
| FCT and FGCT | |
| 20 | Payment of contributions to the compensation funds of the work of the month of January 2020 |
| Cga | |
| 15 | Submission of contributions from the General Retirement Fund and payment for the month of January 2020 |
| Intrastat | |
| 15 | Sending the information of arrivals and shipments in the month of January 2020 |
| BANK OF PORTUGAL (BdP) | |
| 21 | Reporting of operations and positions with the outside (COPE) for January 2020 |
| IMPIC, NEW P.S. | |
| 29 | Communication of purchases and sales of rustic and urban buildings held in the 2nd half of 2019 (Money Laundering Act) |
As informações constantes nos calendários fiscais são de carácter genérico, podendo existir outras obrigações não contempladas ou eventuais alterações dos prazos por parte da Autoridade Tributária e Aduaneira (AT) ou de outras entidades oficiais, tanto mais que ainda não foi aprovada e publicada a Lei do Orçamento do Estado para 2020. Caso exista alguma dúvida, poderá solicitar aos nossos consultores esclarecimentos ou acompanhamento profissional especializado.