2023 Tax Calendar

A summary of the main regular tax and related obligations arising for companies and individuals

Updated 14 September 2023

Stay up-to-date with PwC 2023 Tax Calendar.

PwC Portugal 2023 Tax Calendar includes a collection of the main tax and related obligations arising for natural and legal persons. 

For further detail, subscribe Inforfisco tax database and the daily clipping of tax news “Notícias do Dia”.

Access the 2023 Tax Calendar

2023 Tax Calendar – PwC Portugal
Annual overview – 2022 Tax Calendar

2023 Annual overview
Click on the buttons below and access to the Companies' and Individuals' annual overview (this information does not replace the necessary knowledge of the applicable legislation).

The dates referred are those that result from the tax law and may require adjustment based on the interpretation of the legal provision regarding the computation of deadline (namely a deadline ending on a weekend may be transferred to the first following business day). PwC recommends confirmation of the deadlines for the compliance with the obligations mentioned in this publication.

2023 2024
Taxes
Obligations
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Set
Oct
Nov
Dec
Jan
PIT Statement of income paid, tax withheld, social security and health contributions, and fees paid to professional associations regarding previous month (employment income) (DMR-AT) 10 10 10 10 10 10 10 31 10 10 10 10 10
Social Security Monthly Statement of Remuneration, by electronic transmission of data, by the debtor entities of dependent employment income for reporting income and respective deductions made in relation to mandatory contributions to social protection schemes, relative to the previous month (DMR-SS). 10 10 10 10 10 10 10 25 10 10 10 10 10
VAT Communication of invoices issued in the previous month 12 5 5 5 5 5 5 31 5 5 5 5 5
CIT / PIT Payment of withholding taxes (corporate and personal income tax), regarding previous month 20 20 20 20 20 20 20 31  20 20 20 20 20
Social Security Payment of contributions 20 20 20 20 20 20 20 31 20 20 20 20 20
VAT Filing of VAT return and annexes (monthly VAT regime) 20 20 20 20 20 20 20 - 20 20 20 20 20
VAT Filing of monthly recapitulative statement (intra-Community supplies of goods and services) 20 20 20 20 20 20 20 31 20 20 20 20 20
Monthly Stamp Duty Statement Reporting of transactions subject and exempt from Stamp Tax (with reference to the previous month) 20 20 20 20 20 20 20 31 20 20 20 20 20
VAT VAT payment for taxable persons under the monthly regime 25 25 25 25 25 25 25 - 25 25 25 25 25
VAT Filing of Import One-Stop-Shop (IOSS) monthly statement 31 28 31 30 31 30 31 31 30 31 30 31 31
CIT / PIT Statement of income paid or placed at the disposal of non resident entities (Form 30) 31 28 31 30 31 30 31 31 30 31 30 31 31
VAT Filing of VAT return and annexes (quarterly VAT regime) - 20 - - 20 - - - 20 20 - -
VAT VAT payment for taxable persons under the quarterly regime  - 25 - - 25 - - - 25 - 25 - -
VAT Filing of quarterly recapitulative statement (intra-Community supplies of goods and services)  20  - - 20 - - 20 - - 20 - - 20
VAT Filing of quarterly VAT return of telecommunications, broadcasting & electronic services rendered to non-taxable persons established in other Member-States (Mini One Stop Shop) 20 - - 20 - - 20 - - 20 - - 20
VAT Filing of Union scheme One-Stop-Shop (OSS) quarterly statement 31 - - 30 - - 31 - - 31 - - 31
VAT Filing of Non-Union scheme One-Stop-Shop (OSS) quarterly statement 31 - - 30 - - 31 - - 31 - - 31
Real Estate Municipal Tax  Payment of Real Estate Municipal Tax (IMI) - - - - 31 - - 31 - - 30  - -
CIT Additional payment on account - - - - - - 31 - 30 - - 15 -
CIT Payment on account - - - - - 31 - 30 - - 15 -
PIT / CIT Statement of income paid, tax withheld and tax deductions regarding the previous tax year 20 - - - - - - - - - - - 20
Security related transactions Credit institutions and financial companies involved in security-related transactions made in 2022 are required to provide a document to the taxpayers, identifying the amount, date, historical acquisition value and sales value of the securities disposed of 20 - - - - - - - - - - - 20
CIT / PIT Statement of income paid, tax withheld, tax deductions, social security and health contributions, and subscriptions, regarding 2022 - except employment income (Form 10) - 24 - - - - - - - - - - -
CIT / PIT Statement of income paid and tax withheld as final withholding regarding 2022 (Form 39) - 28 - - - - - - - - - - -
CIT / VAT Inventory communication - 28 - - - - - - - - - - 31
Vacation Schedule Preparation and display, by the employer, of the 2023 vacation schedule - - - 15  - - - - - - - - -
Transfer Pricing Communication of the entity that will file the Country by Country Report (Form 54) - - - - 31 - - - - - - - -
CIT Filing of the 2022 CIT return; self-assessment and payment of CIT, Municipal Surtax e State Surtax - - - - - 6 - - - - - - -
Stock Plans Reporting of creation or contributions to stock option/subscription/award/other schemes on behalf of employees and/or board members, regarding 2022 (Form 19) - - - - - 30 - - - - - - -
Tax File Deadline for preparing (and filing, when applicable) the 2022 tax file - - - - - 15 - - - - - -
IES/ Annual Statement Filing of the 2022 Company’s Simplified Information/Annual Statement and applicable annexes - - - - - - 15 - - - - - -
Transfer Pricing Preparation (and filing, in case of large taxpayers) of the 2022 transfer pricing documentation file - - - - - - 15 - - - - - -
CIT / PIT Statement of exempt income, income subject to reduced tax rates or regarding which no withholding tax is required, paid in 2022 (Form 31) - - - - - - 31 - - - - - -
Securities Statement of issuance or circulation of securities regarding 2022 (Form 34) - - - - - 31  - - - - - -
Additional Real Estate Municipal Tax Payment of Additional Real Estate Municipal Tax (AIMI) - - - - - - - - 30 - - - -
Transfer Pricing Filing of the 2022 Country by Country Report (Form 55) - - - - - - - - - - - 31 -
VAT Communication of transport documents
Taxpayers are obliged to communicate the transport documents prior to the beginning of the transport or until de 5th following working day, depending on the type of communication
Annual Vehicle Tax Payment of Annual Vehicle Tax Until the last day of the month in which the license plate was issued
Social Security Statement of admission of new employees 15 days before the effectiveness of labour agreement or start of activity
Communication of tax arrangements (DAC 6) Filing of information by the taxpayer or by the intermediary that is not covered by legal or contractual secrecy in respect of reportable domestic arrangements or cross border arrangements Within 30 consecutive days following the relevant fact
Communication of marketable tax arrangements (DAC 6) Filing of quarterly report by the intermediary on reportable domestic marketable arrangements or cross border marketable arrangements Within 30 consecutive days following the end of each calendar quarter (ie, after 31 March, 30 June, 30 September and 31 December) in which new information arises
2023 2024
Taxes
Obligations
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Set
Oct
Nov
Dec
Jan
PIT Statement of income paid, tax withheld, social security and health contributions, and fees paid to professional associations regarding previous month (employment income) (DMR-AT) 10 10 10 10 10 10 10 31 10 10 10 10 10
Social Security Monthly Statement of Remuneration by electronic transmission of data, by the debtor entities of dependent employment income for reporting income and respective deductions made in relation to mandatory contributions to social protection schemes, relative to the previous month (DMR-SS). 10 10 10 10 10 10 10 25 10 10 10 10 10
CIT / PIT Payment of withholding taxes (corporate and personal income tax), regarding previous month 20 20 20 20 20 20 20 31  20 20 20 20 20
Monthly Stamp Duty Statement Reporting of transactions subject and exempt from Stamp Tax (with reference to the previous month) 20 20 20 20 20 20 20 31 20 20 20 20 20
Social Security Payment of contributions 20 20 20 20 20 20 20 31 20 20 20 20 20
VAT Filing of VAT return and annexes (monthly VAT regime) 20 20 20 20 20 20 20 - 20 20 20 20 20
VAT Filing of monthly recapitulative statement (intra-Community supplies of goods and services) 20 20 20 20 20 20 20 31 20 20 20 20 20
VAT VAT payment for taxable persons under the monthly regime 25 25 25 25 25 25 25 - 25 25 25 25 25
CIT / PIT Statement of income paid or placed at the disposal of non resident entities (Form 30) 31 28 31 30 31 30 31 31 30 31 30 31 31
VAT Filing of Import One-Stop-Shop (IOSS) monthly statement 31 28 31 30 31 30 31 31 30 31 30 31 31
Social Security Filing of quarterly returns by self-employees (mandatory for self-employees under the simplified tax regime, who are required to pay social security contributions) 31 - - 30 - - 31 - - 31 - - 31
VAT Filing of quarterly recapitulative statement (intra-Community supplies of goods and services) 20 - - 20 - - 20 - - 20 - - 20
VAT Filing of Union scheme One-Stop-Shop (OSS) quarterly statement 31 - - 30 - - 31 - - 31 - - 31
VAT Filing of Non-Union scheme One-Stop-Shop (OSS) quarterly statement 31 - - 30 - - 31 - - 31 - - 31
VAT VAT payment for taxable persons under the quarterly regime - 25  - - 25 - - - 25 - 25 - -
Real Estate Municipal Tax  Payment of Real Estate Municipal Tax (IMI) - - - - 31 - - 31 - - 30  - -
PIT Payments on account (Category B) - - - - - - 20 - 20 - - 20 -
PIT / CIT  Statement of income paid, tax withheld and tax deductions regarding the previous tax year 20 - - - - - - - - - - 20
PIT Annual reporting of rental income received in the previous tax year, for taxpayers who are not required to do so and have not opted to issue electronic rental receipt (Form 44) 31 - - - - - - - - - - - 31
PIT / VAT Inventory communication 31 - - - - - - - - - - - 31
Social Security Filling of annual return by self-employees for confirmation of income earned in the previous year if they are obliged to file a quarterly statement of income earned in the previous calendar year (this obligation is waived in case of taxpayers under the organised accounting regime who do not opt to file quarterly statements) 31 - - - - - - - - - - - 31
PIT Communication of expenses with rents arising from permanent change of resident to an inland region, regarding the previous year - 15 - - - - - - - - - - -
CIT / PIT Statement of income paid, tax withheld, tax deductions, social security and health contributions, and subscriptions, regarding 2022 - except employment income (Form 10) - 24 - - - - - - - - - - -
PIT Communication of changes in the household regarding the previous year - 27 - - - - - - - - - -
PIT Communication of education expenses incurred by the members of the household attending educational institutions in inland regions or in the Autonomous Regions, regarding the previous year - 27 - - - - - - - - - - -
PIT Communication of long lasting (2 years or more) rental agreement for permanent home, including commencement, duration, renewals, termination and respective reason, regarding the previous year - 27 - - - - - - - - - - -
PIT Consultation, registration and confirmation of invoices on the Tax and Customs Authority website for the purpose of 2022 PIT credits - 27 - - - - - - - - - - -
PIT Communication of entity with social, religious, environmental or cultural purpose beneficiary of 0.5% of the Personal Income Tax and / or of the amount of the deduction resulting from VAT incurred on expenses documented by invoices, regarding the previous year - - 31 - - - - - - - - - -
PIT Consultation of the expenses underlying Personal Income Tax deductions Claim against general family expenses and expenses underlying the deduction for requesting invoices, regarding the previous year - 31 - - - - - - - - - -
PIT Filing of the 2022 annual return and annexes (Form 3) / Confirmation of automatic tax return - - - - - 30* - - - - - - -
IES / Annual Statement Filing of the 2022 IES/Annual Return and applicable annexes (if taxpayer has organized accounts) - - - - - - 15 - - - - - -
Tax File Deadline to prepare the 2022 tax file (if taxpayer has organized accounts) - - - - - - 15 - - - - - -
PIT Payment of the 2022 PIT upon assessment by the Tax Authorities - - - - - 31 - - - - -
Additional Real Estate Municipal Tax Payment of Additional Real Estate Municipal Tax (AIMI) - - - - - - - - 30 - - - -
Social Security Statement of admission of new employees
15 days before the effectiveness of labour agreement or start of activity
VAT Communication of transport documents Taxpayers are obliged to communicate the transport documents prior to the beginning of the transport or until de 5th following working day, depending on the type of communication
Annual Vehicle Tax Payment of Annual Vehicle Tax Until the last day of the month in which the license plate was issued
Communication of tax arrangements (DAC 6) Filing of information by the taxpayer or by the intermediary that is not covered by legal or contractual secrecy in respect of reportable domestic arrangements or cross border arrangements Within 30 consecutive days following the relevant fact
Communication of marketable tax arrangements (DAC 6) Filing of quarterly report by the intermediary on reportable domestic marketable arrangements or cross border marketable arrangements Within 30 consecutive days following the end of each calendar quarter (ie, after 31 March, 30 June, 30 September and 31 December) in which new information arises

* Possibility of extending the deadline until December 31, when the individual earns income from a foreign source for which he is entitled to a tax credit for international double taxation, the amount of which is not known until June 30.

2024 Tax Calendar – PwC Portugal

2023 Tax Calendar
Click on the links below and access to each month details. Find out of all obligations.

Due to its general nature, the information included in the PwC Tax Calendar’s pages does not cover all existing tax and related obligations. Accordingly, it does not waive the need to consult tax legislation and regulations, or to seek professional advice whenever necessary. PwC makes the best efforts to maintain the Tax Calendar updated, however some deadlines may change. PwC is not able to ensure that all and any amendments are reflected timely.

Contact us

Rosa Areias

Rosa Areias

Tax Lead Partner | Entrepreneurial & Private Business Leader | Membro da Comissão Executiva, PwC Portugal

Tel: +351 225 433 101

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