Fiscal Agenda – February

Fiscal Agenda. A compilation of the main tax and parafiscal obligations of regular periodicity of legal persons and natural persons
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A compilation of the main tax and parafiscal obligations of regular periodicity of legal persons and natural persons

 Irs
10Delivery of the monthly remuneration statement (MrD) relating to the January 2020
10Delivery of the Model 10 declaration – Taxable persons who are income debtors that were not declared in the DMR’s in 2019
15Deadline for confirming personal expenses on the Finance for the year 2019
15Communication on the Personal Finance Portal Relevant
17Delivery of the Model 11 declaration for the month of January 2011 2020 (Notaries and other entities)
20Payment of amounts retained in January 2020
29Delivery of the Declaration Model 16 – Savings funds in shares
29Delivery of the Declaration Model 25 – Non-profit entities who received donations in 2019
29Delivery of the Model 35 declaration – Savings income under the form of interest
29Delivery of the Declaration Model 36 – Savings income under the form of interest
29Delivery of the Declaration Model 39 – Income communication and withholding taxes at the release rates in 2019
29Delivery of the Declaration Model 42 – Entities that paid grants or grants in 2019
29Delivery of the Model 43 declaration – Social benefits paid in the year 2019
29Delivery of the Model 30 declaration (Payments, made in december, to non-resident natural persons)
 Irc
20Payment of amounts retained in January 2020
29Delivery of the Declaration Model 25 – Non-profit entities who received donations in 2019
29Delivery of the Declaration Model 39 – Income communication and withholding taxes at the release rates in 2019
29Delivery of the Declaration Model 42 – Entities that paid subsidies or grants in 2019
29Option or waiver under the Simplified Regime for determining the tax base
29Delivery of the Model 30 declaration (Payments, made in december, to non-resident legal persons)
 Vat
10Sending the periodic declaration for the month of December 2019
12Communication by electronic transmission of data of the elements invoices issued in January 2020 (SAF-T)
15Option for payment of VAT due for imports of goods including it in the periodic declaration (takes effect in the month following)
17PAYMENT OF VAT for the month of December 2019
17Submission of the periodic declaration for the 4th quarter of 2019
20VAT payment for q4 2019
20Delivery of the summary statement for the month of January 2020
20Vat declaration and payment of the special scheme for small children retailers for the 4th quarter of 2019
20Delivery of the Model P2 declaration or the Model 1074 guide by the retailers (Article 60 CIVA)
29Application for refund of input VAT in other Member States
 Seal
20Payment of the amounts settled in January 2011. 2020
 IUC, New Year
29Payment of the Single Traffic Tax (IUC) – Vehicles whose anniversary of enrollment takes place in February
 (payment can be made until 02/03/2020)
 Aimi
15Communication of the ownership of the buildings that make up the communion of property of married taxable persons
 Tsu
10Delivery of the remuneration statement (DRI) for the month of January 2020
10 to 20Payment of the Single Social Fee for the month of January 2020
 FCT and FGCT
20Payment of contributions to the compensation funds of the work of the month of January 2020
 Cga
15Submission of contributions from the General Retirement Fund and payment for the month of January 2020
 Intrastat
15Sending the information of arrivals and shipments in the month of January 2020
 BANK OF PORTUGAL (BdP)
21Reporting of operations and positions with the outside (COPE) for January 2020
 IMPIC, NEW P.S.
29Communication 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.

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