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Fiscal Agenda – January

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

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 December 2019
15Delivery of the Model 11 declaration for the month of December 2011 2019 (Notaries and other entities)
15Submission of declaration of amendments with appointment of CC by the taxable persons who are obliged to have organized accounting
20Payment of amounts retained in December 2019
20Delivery to taxable persons of a document proving the income and withholdings for the year 2019
20Reporting interest, life insurance premiums and other charges by Credit Institutions and Insurance Companies
20Communication by entities that receive or pay stake income relief or deduction from the collection of income
20Comunicação de encargos, preços ou vantagens económicas, relativos a planos de opções, de subscrição, de atribuição ou outros de efeito equivalente
20Delivery by the registrars or depositaries of securities, to investors, where the registration movements are included in the carried out in 2019
31Communication, by electronic transmission of data, of the inventory for 31/12/2019
31Corrections to the value of transmission of rights in rhesins on goods accordance with Article 31a of the CIRS
31Submission of declaration Model 37 – Articles 16 and 21 of the EBF
31Delivery of the Declaration Model 44 – Annual communication of rents received in 2019
31Delivery of the Model 45 declaration – Annual communication of 2019 health expenditures
31Delivery of the Model 46 declaration – Annual communication of education and training expenditure 2019
31Delivery of the Model 47 declaration – Annual communication of amounts received as household charges in 2019
31Delivery of the Model 30 declaration (Payments made in November to non-resident natural persons)
 Irc
20Payment of amounts retained in December 2019
31Delivery of the Declaration Model 28 – Extraordinary contribution about the pharmaceutical industry
31Communication, by electronic transmission of data, of the inventory for 31/12/2019
31Corrections to the value of transmission of rights in rhesins on goods accordance with Article 64 of the CIRC
31Delivery of the Model 30 declaration (Payments, made in november, to non-resident legal persons)
 Vat
10Sending the periodic declaration for the month of November 2019
15PAYMENT OF VAT for the month of November 2019
15Communication by electronic transmission of data of the elements invoices issued in December 2019 (SAF-T)
15Option for payment of VAT due for imports of goods including it in the periodic declaration (takes effect in the month following)
20Delivery of the summary statement for the month of December 2019
20Delivery of the summary statement for the 4th quarter 2019
20Delivery of the Mini One-Stop Shop (MOSS) declaration and payment of the 4th quarter 2019 tax
31Option for the delivery of the periodic VAT return of monthly periodicity
31Option for flat-rate regime
31Change of the VAT framework – General scheme for the scheme exemption from Article 53 and vice versa
31Amendment of the VAT framework – Small retailers of Article 60 who in 2019 have exceeded the purchase volumes established therein
31Application for refund of input VAT in other Member States
 Seal
20Payment of the amounts settled in December 2011. 2019
20Delivery of the amounts settled in accordance with the budget 29 TGIS for q4 2019
 IUC, New Year
31Payment of the Single Traffic Tax (IUC) – Vehicles whose anniversary of enrollment takes place in January
 Tsu
10Delivery of the remuneration statement (DRI) for the month of December 2019
10 to 20Payment of the Single Social Fee for the month of December 2019
31Delivery of the quarterly income statement by the self-employed workers (Q4 2019)
31Confirmation or declaration by self-employed workers income for 2019
 FCT and FGCT
20Payment of contributions to the compensation funds of the december 2019 work
 Intrastat
15Sending the information of arrivals and shipments in the month of December 2019
 BANK OF PORTUGAL (BdP)
22Reporting 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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