Portugal Tax Calendar 2026–2027

Communicate to AT the details of all invoices issued in October 2026 (or that none were issued), usually by uploading the SAF-T (PT) invoicing file, by the 5th of the following month. Applies to every business established in Portugal making VAT-able supplies.

Employers report to AT each employee's October 2026 employment income, IRS withheld, compulsory social security deductions and union dues on the Declaração Mensal de Remunerações, by the 10th of the following month.

Employers still on the old model submit the Declaração de Remunerações for October 2026 through Segurança Social Direta by the 10th of the following month. Employers that have already moved to the new model (DL 127/2025, optional during 2026) instead confirm the pre-filled Declaração à Segurança Social by the 20th.

File the periodic VAT return for September 2026 electronically by the 20th of the second month after the period. Monthly filing applies to businesses with turnover of €650,000 or more in the previous year (or that opt in); smaller businesses file quarterly.

File the periodic VAT return for Q3 2026 by the 20th of the second month after the quarter. Quarterly filing is the default for normal-regime businesses with turnover below €650,000 in the previous year.

Pay over the IRS and IRC withheld at source on salaries, fees, rents and other income paid in October 2026, by the 20th of the following month.

Monthly VAT filers that made intra-EU supplies of goods or B2B services in October 2026 file the recapitulative statement by the 20th of the following month. Quarterly VAT filers whose intra-EU supplies of goods stay within €50,000 per quarter file it quarterly by the 20th of the month after the quarter (January, April, July, October).

Pay the VAT shown on the September 2026 periodic return by the 25th of the second month after the period (CIVA art. 27.º).

Pay the VAT shown on the Q3 2026 periodic return by the 25th of the second month after the quarter (CIVA art. 27.º).

Pay employer and employee social security contributions for October 2026 by the 25th of the following month (Código Contributivo art. 43.º as amended by DL 127/2025; previously the 20th).

Owners pay the last IMI instalment for 2025 during November: the 2nd instalment for bills between €100 and €500, the 3rd for bills above €500.

Communicate to AT the details of all invoices issued in November 2026 (or that none were issued), usually by uploading the SAF-T (PT) invoicing file, by the 5th of the following month. Applies to every business established in Portugal making VAT-able supplies.

Employers report to AT each employee's November 2026 employment income, IRS withheld, compulsory social security deductions and union dues on the Declaração Mensal de Remunerações, by the 10th of the following month.

Employers still on the old model submit the Declaração de Remunerações for November 2026 through Segurança Social Direta by the 10th of the following month. Employers that have already moved to the new model (DL 127/2025, optional during 2026) instead confirm the pre-filled Declaração à Segurança Social by the 20th.

Resident companies carrying on a commercial, industrial or agricultural activity (and permanent establishments) with a calendar tax year pay the third of three IRC payments on account for 2026 — in July, in September and by 15 December (CIRC art. 104.º). Companies with prior-year taxable profit above €1.5 million also pay the additional payment on account of the state surcharge (derrama estadual) on the same dates.

File the periodic VAT return for October 2026 electronically by the 20th of the second month after the period. Monthly filing applies to businesses with turnover of €650,000 or more in the previous year (or that opt in); smaller businesses file quarterly.

Pay over the IRS and IRC withheld at source on salaries, fees, rents and other income paid in November 2026, by the 20th of the following month.

Monthly VAT filers that made intra-EU supplies of goods or B2B services in November 2026 file the recapitulative statement by the 20th of the following month. Quarterly VAT filers whose intra-EU supplies of goods stay within €50,000 per quarter file it quarterly by the 20th of the month after the quarter (January, April, July, October).

Self-employed individuals with category B (business/professional) income pay the third of three IRS payments on account for 2026, due 20 July, 20 September and 20 December; AT notifies the amount.

Pay the VAT shown on the October 2026 periodic return by the 25th of the second month after the period (CIVA art. 27.º).

Pay employer and employee social security contributions for November 2026 by the 25th of the following month (Código Contributivo art. 43.º as amended by DL 127/2025; previously the 20th).

Communicate to AT the details of all invoices issued in December 2026 (or that none were issued), usually by uploading the SAF-T (PT) invoicing file, by the 5th of the following month. Applies to every business established in Portugal making VAT-able supplies. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Employers report to AT each employee's December 2026 employment income, IRS withheld, compulsory social security deductions and union dues on the Declaração Mensal de Remunerações, by the 10th of the following month. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

File the periodic VAT return for November 2026 electronically by the 20th of the second month after the period. Monthly filing applies to businesses with turnover of €650,000 or more in the previous year (or that opt in); smaller businesses file quarterly. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Pay over the IRS and IRC withheld at source on salaries, fees, rents and other income paid in December 2026, by the 20th of the following month. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Monthly VAT filers that made intra-EU supplies of goods or B2B services in December 2026 file the recapitulative statement by the 20th of the following month. Quarterly VAT filers whose intra-EU supplies of goods stay within €50,000 per quarter file it quarterly by the 20th of the month after the quarter (January, April, July, October). AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Employers confirm or correct the Declaração à Segurança Social for December 2026 — the wages and working days pre-filled by Segurança Social — by the 20th of the following month; silence counts as acceptance. The new model (DL 127/2025) is mandatory for all employers from 1 January 2027.

Pay the VAT shown on the November 2026 periodic return by the 25th of the second month after the period (CIVA art. 27.º). AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Pay employer and employee social security contributions for December 2026 by the 25th of the following month (Código Contributivo art. 43.º as amended by DL 127/2025; previously the 20th). AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Communicate to AT the details of all invoices issued in January 2027 (or that none were issued), usually by uploading the SAF-T (PT) invoicing file, by the 5th of the following month. Applies to every business established in Portugal making VAT-able supplies. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Employers report to AT each employee's January 2027 employment income, IRS withheld, compulsory social security deductions and union dues on the Declaração Mensal de Remunerações, by the 10th of the following month. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

File the periodic VAT return for December 2026 electronically by the 20th of the second month after the period. Monthly filing applies to businesses with turnover of €650,000 or more in the previous year (or that opt in); smaller businesses file quarterly. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

File the periodic VAT return for Q4 2026 by the 20th of the second month after the quarter. Quarterly filing is the default for normal-regime businesses with turnover below €650,000 in the previous year. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Pay over the IRS and IRC withheld at source on salaries, fees, rents and other income paid in January 2027, by the 20th of the following month. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Monthly VAT filers that made intra-EU supplies of goods or B2B services in January 2027 file the recapitulative statement by the 20th of the following month. Quarterly VAT filers whose intra-EU supplies of goods stay within €50,000 per quarter file it quarterly by the 20th of the month after the quarter (January, April, July, October). AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Employers confirm or correct the Declaração à Segurança Social for January 2027 — the wages and working days pre-filled by Segurança Social — by the 20th of the following month; silence counts as acceptance. The new model (DL 127/2025) is mandatory for all employers from 1 January 2027.

Pay the VAT shown on the December 2026 periodic return by the 25th of the second month after the period (CIVA art. 27.º). AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Pay the VAT shown on the Q4 2026 periodic return by the 25th of the second month after the quarter (CIVA art. 27.º). AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Pay employer and employee social security contributions for January 2027 by the 25th of the following month (Código Contributivo art. 43.º as amended by DL 127/2025; previously the 20th). AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Businesses and other payers report income paid in 2026 that was not declared on the monthly DMR (e.g. self-employed fees, rents, pensions) and the tax withheld on it, by the end of February. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Communicate to AT the details of all invoices issued in February 2027 (or that none were issued), usually by uploading the SAF-T (PT) invoicing file, by the 5th of the following month. Applies to every business established in Portugal making VAT-able supplies. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Employers report to AT each employee's February 2027 employment income, IRS withheld, compulsory social security deductions and union dues on the Declaração Mensal de Remunerações, by the 10th of the following month. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

File the periodic VAT return for January 2027 electronically by the 20th of the second month after the period. Monthly filing applies to businesses with turnover of €650,000 or more in the previous year (or that opt in); smaller businesses file quarterly. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Pay over the IRS and IRC withheld at source on salaries, fees, rents and other income paid in February 2027, by the 20th of the following month. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Monthly VAT filers that made intra-EU supplies of goods or B2B services in February 2027 file the recapitulative statement by the 20th of the following month. Quarterly VAT filers whose intra-EU supplies of goods stay within €50,000 per quarter file it quarterly by the 20th of the month after the quarter (January, April, July, October). AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Employers confirm or correct the Declaração à Segurança Social for February 2027 — the wages and working days pre-filled by Segurança Social — by the 20th of the following month; silence counts as acceptance. The new model (DL 127/2025) is mandatory for all employers from 1 January 2027.

Pay the VAT shown on the January 2027 periodic return by the 25th of the second month after the period (CIVA art. 27.º). AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Pay employer and employee social security contributions for February 2027 by the 25th of the following month (Código Contributivo art. 43.º as amended by DL 127/2025; previously the 20th). AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Communicate to AT the details of all invoices issued in March 2027 (or that none were issued), usually by uploading the SAF-T (PT) invoicing file, by the 5th of the following month. Applies to every business established in Portugal making VAT-able supplies. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Employers report to AT each employee's March 2027 employment income, IRS withheld, compulsory social security deductions and union dues on the Declaração Mensal de Remunerações, by the 10th of the following month. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

File the periodic VAT return for February 2027 electronically by the 20th of the second month after the period. Monthly filing applies to businesses with turnover of €650,000 or more in the previous year (or that opt in); smaller businesses file quarterly. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Pay over the IRS and IRC withheld at source on salaries, fees, rents and other income paid in March 2027, by the 20th of the following month. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Monthly VAT filers that made intra-EU supplies of goods or B2B services in March 2027 file the recapitulative statement by the 20th of the following month. Quarterly VAT filers whose intra-EU supplies of goods stay within €50,000 per quarter file it quarterly by the 20th of the month after the quarter (January, April, July, October). AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Employers confirm or correct the Declaração à Segurança Social for March 2027 — the wages and working days pre-filled by Segurança Social — by the 20th of the following month; silence counts as acceptance. The new model (DL 127/2025) is mandatory for all employers from 1 January 2027.

Pay the VAT shown on the February 2027 periodic return by the 25th of the second month after the period (CIVA art. 27.º). AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Pay employer and employee social security contributions for March 2027 by the 25th of the following month (Código Contributivo art. 43.º as amended by DL 127/2025; previously the 20th). AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Communicate to AT the details of all invoices issued in April 2027 (or that none were issued), usually by uploading the SAF-T (PT) invoicing file, by the 5th of the following month. Applies to every business established in Portugal making VAT-able supplies. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Employers report to AT each employee's April 2027 employment income, IRS withheld, compulsory social security deductions and union dues on the Declaração Mensal de Remunerações, by the 10th of the following month. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

File the periodic VAT return for March 2027 electronically by the 20th of the second month after the period. Monthly filing applies to businesses with turnover of €650,000 or more in the previous year (or that opt in); smaller businesses file quarterly. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

File the periodic VAT return for Q1 2027 by the 20th of the second month after the quarter. Quarterly filing is the default for normal-regime businesses with turnover below €650,000 in the previous year. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Pay over the IRS and IRC withheld at source on salaries, fees, rents and other income paid in April 2027, by the 20th of the following month. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Monthly VAT filers that made intra-EU supplies of goods or B2B services in April 2027 file the recapitulative statement by the 20th of the following month. Quarterly VAT filers whose intra-EU supplies of goods stay within €50,000 per quarter file it quarterly by the 20th of the month after the quarter (January, April, July, October). AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Employers confirm or correct the Declaração à Segurança Social for April 2027 — the wages and working days pre-filled by Segurança Social — by the 20th of the following month; silence counts as acceptance. The new model (DL 127/2025) is mandatory for all employers from 1 January 2027.

Pay the VAT shown on the March 2027 periodic return by the 25th of the second month after the period (CIVA art. 27.º). AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Pay the VAT shown on the Q1 2027 periodic return by the 25th of the second month after the quarter (CIVA art. 27.º). AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Pay employer and employee social security contributions for April 2027 by the 25th of the following month (Código Contributivo art. 43.º as amended by DL 127/2025; previously the 20th). AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Companies whose tax year is the calendar year file the 2026 Modelo 22 electronically and pay the balance of IRC (and any municipal and state surcharge) by the last day of May (CIRC art. 120.º and 104.º). The deadline has been extended by despacho in several recent years. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Owners pay 2026 IMI during May: the whole bill if it is €100 or less, otherwise the first instalment (bills above €100 are split between May and November, above €500 between May, August and November). AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Communicate to AT the details of all invoices issued in May 2027 (or that none were issued), usually by uploading the SAF-T (PT) invoicing file, by the 5th of the following month. Applies to every business established in Portugal making VAT-able supplies. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Employers report to AT each employee's May 2027 employment income, IRS withheld, compulsory social security deductions and union dues on the Declaração Mensal de Remunerações, by the 10th of the following month. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

File the periodic VAT return for April 2027 electronically by the 20th of the second month after the period. Monthly filing applies to businesses with turnover of €650,000 or more in the previous year (or that opt in); smaller businesses file quarterly. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Pay over the IRS and IRC withheld at source on salaries, fees, rents and other income paid in May 2027, by the 20th of the following month. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Monthly VAT filers that made intra-EU supplies of goods or B2B services in May 2027 file the recapitulative statement by the 20th of the following month. Quarterly VAT filers whose intra-EU supplies of goods stay within €50,000 per quarter file it quarterly by the 20th of the month after the quarter (January, April, July, October). AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Employers confirm or correct the Declaração à Segurança Social for May 2027 — the wages and working days pre-filled by Segurança Social — by the 20th of the following month; silence counts as acceptance. The new model (DL 127/2025) is mandatory for all employers from 1 January 2027.

Pay the VAT shown on the April 2027 periodic return by the 25th of the second month after the period (CIVA art. 27.º). AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Pay employer and employee social security contributions for May 2027 by the 25th of the following month (Código Contributivo art. 43.º as amended by DL 127/2025; previously the 20th). AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Individuals file (or confirm the automatic return for) their 2026 IRS return, Modelo 3 with annexes, between 1 April and 30 June. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Communicate to AT the details of all invoices issued in June 2027 (or that none were issued), usually by uploading the SAF-T (PT) invoicing file, by the 5th of the following month. Applies to every business established in Portugal making VAT-able supplies. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Employers report to AT each employee's June 2027 employment income, IRS withheld, compulsory social security deductions and union dues on the Declaração Mensal de Remunerações, by the 10th of the following month. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Companies, and individuals with organised accounts, whose tax year is the calendar year file the Informação Empresarial Simplificada / Declaração Anual for 2026 — accounts, IRC/IRS, VAT and stamp-duty annexes — by 15 July. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

File the periodic VAT return for May 2027 electronically by the 20th of the second month after the period. Monthly filing applies to businesses with turnover of €650,000 or more in the previous year (or that opt in); smaller businesses file quarterly. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Pay over the IRS and IRC withheld at source on salaries, fees, rents and other income paid in June 2027, by the 20th of the following month. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Monthly VAT filers that made intra-EU supplies of goods or B2B services in June 2027 file the recapitulative statement by the 20th of the following month. Quarterly VAT filers whose intra-EU supplies of goods stay within €50,000 per quarter file it quarterly by the 20th of the month after the quarter (January, April, July, October). AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Employers confirm or correct the Declaração à Segurança Social for June 2027 — the wages and working days pre-filled by Segurança Social — by the 20th of the following month; silence counts as acceptance. The new model (DL 127/2025) is mandatory for all employers from 1 January 2027.

Self-employed individuals with category B (business/professional) income pay the first of three IRS payments on account for 2027, due 20 July, 20 September and 20 December; AT notifies the amount. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Pay the VAT shown on the May 2027 periodic return by the 25th of the second month after the period (CIVA art. 27.º). AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Pay employer and employee social security contributions for June 2027 by the 25th of the following month (Código Contributivo art. 43.º as amended by DL 127/2025; previously the 20th). AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Resident companies carrying on a commercial, industrial or agricultural activity (and permanent establishments) with a calendar tax year pay the first of three IRC payments on account for 2027 — in July, in September and by 15 December (CIRC art. 104.º). Companies with prior-year taxable profit above €1.5 million also pay the additional payment on account of the state surcharge (derrama estadual) on the same dates. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Employers confirm or correct the Declaração à Segurança Social for July 2027 — the wages and working days pre-filled by Segurança Social — by the 20th of the following month; silence counts as acceptance. The new model (DL 127/2025) is mandatory for all employers from 1 January 2027.

Communicate to AT the details of all invoices issued in July 2027 (or that none were issued), usually by uploading the SAF-T (PT) invoicing file, by the 5th of the following month. Applies to every business established in Portugal making VAT-able supplies. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Employers report to AT each employee's July 2027 employment income, IRS withheld, compulsory social security deductions and union dues on the Declaração Mensal de Remunerações, by the 10th of the following month. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Pay over the IRS and IRC withheld at source on salaries, fees, rents and other income paid in July 2027, by the 20th of the following month. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Monthly VAT filers that made intra-EU supplies of goods or B2B services in July 2027 file the recapitulative statement by the 20th of the following month. Quarterly VAT filers whose intra-EU supplies of goods stay within €50,000 per quarter file it quarterly by the 20th of the month after the quarter (January, April, July, October). AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Pay employer and employee social security contributions for July 2027 by the 25th of the following month (Código Contributivo art. 43.º as amended by DL 127/2025; previously the 20th). AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Pay any IRS balance assessed on the 2026 Modelo 3 return by 31 August (for returns filed on time); the exact amount and reference are on the nota de cobrança issued by AT. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Owners whose 2026 IMI bill exceeds €500 pay the second of three instalments during August. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Communicate to AT the details of all invoices issued in August 2027 (or that none were issued), usually by uploading the SAF-T (PT) invoicing file, by the 5th of the following month. Applies to every business established in Portugal making VAT-able supplies. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Employers report to AT each employee's August 2027 employment income, IRS withheld, compulsory social security deductions and union dues on the Declaração Mensal de Remunerações, by the 10th of the following month. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

File the periodic VAT return for June 2027 electronically by the 20th of the second month after the period. Monthly filing applies to businesses with turnover of €650,000 or more in the previous year (or that opt in); smaller businesses file quarterly. June returns are due 20 September instead of 20 August (CIVA art. 41.º, n.º 10). AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

File the periodic VAT return for July 2027 electronically by the 20th of the second month after the period. Monthly filing applies to businesses with turnover of €650,000 or more in the previous year (or that opt in); smaller businesses file quarterly. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

File the periodic VAT return for Q2 2027 by the 20th of the second month after the quarter. Quarterly filing is the default for normal-regime businesses with turnover below €650,000 in the previous year. Second-quarter returns are due 20 September instead of 20 August (CIVA art. 41.º, n.º 10). AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Pay over the IRS and IRC withheld at source on salaries, fees, rents and other income paid in August 2027, by the 20th of the following month. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Monthly VAT filers that made intra-EU supplies of goods or B2B services in August 2027 file the recapitulative statement by the 20th of the following month. Quarterly VAT filers whose intra-EU supplies of goods stay within €50,000 per quarter file it quarterly by the 20th of the month after the quarter (January, April, July, October). AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Employers confirm or correct the Declaração à Segurança Social for August 2027 — the wages and working days pre-filled by Segurança Social — by the 20th of the following month; silence counts as acceptance. The new model (DL 127/2025) is mandatory for all employers from 1 January 2027.

Self-employed individuals with category B (business/professional) income pay the second of three IRS payments on account for 2027, due 20 July, 20 September and 20 December; AT notifies the amount. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Pay the VAT shown on the June 2027 periodic return by the 25th of the second month after the period (CIVA art. 27.º). June VAT is paid by 25 September instead of 25 August (CIVA art. 27.º, n.º 10). AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Pay the VAT shown on the July 2027 periodic return by the 25th of the second month after the period (CIVA art. 27.º). AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Pay the VAT shown on the Q2 2027 periodic return by the 25th of the second month after the quarter (CIVA art. 27.º). Second-quarter VAT is paid by 25 September (CIVA art. 27.º, n.º 10). AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Pay employer and employee social security contributions for August 2027 by the 25th of the following month (Código Contributivo art. 43.º as amended by DL 127/2025; previously the 20th). AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Resident companies carrying on a commercial, industrial or agricultural activity (and permanent establishments) with a calendar tax year pay the second of three IRC payments on account for 2027 — in July, in September and by 15 December (CIRC art. 104.º). Companies with prior-year taxable profit above €1.5 million also pay the additional payment on account of the state surcharge (derrama estadual) on the same dates. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Owners of residential urban property or building land on 1 January 2027 whose total taxable value exceeds the AIMI allowance pay the Adicional ao IMI during September. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Communicate to AT the details of all invoices issued in September 2027 (or that none were issued), usually by uploading the SAF-T (PT) invoicing file, by the 5th of the following month. Applies to every business established in Portugal making VAT-able supplies. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Employers report to AT each employee's September 2027 employment income, IRS withheld, compulsory social security deductions and union dues on the Declaração Mensal de Remunerações, by the 10th of the following month. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

File the periodic VAT return for August 2027 electronically by the 20th of the second month after the period. Monthly filing applies to businesses with turnover of €650,000 or more in the previous year (or that opt in); smaller businesses file quarterly. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Pay over the IRS and IRC withheld at source on salaries, fees, rents and other income paid in September 2027, by the 20th of the following month. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Monthly VAT filers that made intra-EU supplies of goods or B2B services in September 2027 file the recapitulative statement by the 20th of the following month. Quarterly VAT filers whose intra-EU supplies of goods stay within €50,000 per quarter file it quarterly by the 20th of the month after the quarter (January, April, July, October). AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Employers confirm or correct the Declaração à Segurança Social for September 2027 — the wages and working days pre-filled by Segurança Social — by the 20th of the following month; silence counts as acceptance. The new model (DL 127/2025) is mandatory for all employers from 1 January 2027.

Pay the VAT shown on the August 2027 periodic return by the 25th of the second month after the period (CIVA art. 27.º). AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Pay employer and employee social security contributions for September 2027 by the 25th of the following month (Código Contributivo art. 43.º as amended by DL 127/2025; previously the 20th). AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Communicate to AT the details of all invoices issued in October 2027 (or that none were issued), usually by uploading the SAF-T (PT) invoicing file, by the 5th of the following month. Applies to every business established in Portugal making VAT-able supplies. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Employers report to AT each employee's October 2027 employment income, IRS withheld, compulsory social security deductions and union dues on the Declaração Mensal de Remunerações, by the 10th of the following month. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

File the periodic VAT return for September 2027 electronically by the 20th of the second month after the period. Monthly filing applies to businesses with turnover of €650,000 or more in the previous year (or that opt in); smaller businesses file quarterly. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

File the periodic VAT return for Q3 2027 by the 20th of the second month after the quarter. Quarterly filing is the default for normal-regime businesses with turnover below €650,000 in the previous year. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Pay over the IRS and IRC withheld at source on salaries, fees, rents and other income paid in October 2027, by the 20th of the following month. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Monthly VAT filers that made intra-EU supplies of goods or B2B services in October 2027 file the recapitulative statement by the 20th of the following month. Quarterly VAT filers whose intra-EU supplies of goods stay within €50,000 per quarter file it quarterly by the 20th of the month after the quarter (January, April, July, October). AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Employers confirm or correct the Declaração à Segurança Social for October 2027 — the wages and working days pre-filled by Segurança Social — by the 20th of the following month; silence counts as acceptance. The new model (DL 127/2025) is mandatory for all employers from 1 January 2027.

Pay the VAT shown on the September 2027 periodic return by the 25th of the second month after the period (CIVA art. 27.º). AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Pay the VAT shown on the Q3 2027 periodic return by the 25th of the second month after the quarter (CIVA art. 27.º). AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Pay employer and employee social security contributions for October 2027 by the 25th of the following month (Código Contributivo art. 43.º as amended by DL 127/2025; previously the 20th). AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Owners pay the last IMI instalment for 2026 during November: the 2nd instalment for bills between €100 and €500, the 3rd for bills above €500. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Communicate to AT the details of all invoices issued in November 2027 (or that none were issued), usually by uploading the SAF-T (PT) invoicing file, by the 5th of the following month. Applies to every business established in Portugal making VAT-able supplies. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Employers report to AT each employee's November 2027 employment income, IRS withheld, compulsory social security deductions and union dues on the Declaração Mensal de Remunerações, by the 10th of the following month. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Resident companies carrying on a commercial, industrial or agricultural activity (and permanent establishments) with a calendar tax year pay the third of three IRC payments on account for 2027 — in July, in September and by 15 December (CIRC art. 104.º). Companies with prior-year taxable profit above €1.5 million also pay the additional payment on account of the state surcharge (derrama estadual) on the same dates. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

File the periodic VAT return for October 2027 electronically by the 20th of the second month after the period. Monthly filing applies to businesses with turnover of €650,000 or more in the previous year (or that opt in); smaller businesses file quarterly. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Pay over the IRS and IRC withheld at source on salaries, fees, rents and other income paid in November 2027, by the 20th of the following month. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Monthly VAT filers that made intra-EU supplies of goods or B2B services in November 2027 file the recapitulative statement by the 20th of the following month. Quarterly VAT filers whose intra-EU supplies of goods stay within €50,000 per quarter file it quarterly by the 20th of the month after the quarter (January, April, July, October). AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Employers confirm or correct the Declaração à Segurança Social for November 2027 — the wages and working days pre-filled by Segurança Social — by the 20th of the following month; silence counts as acceptance. The new model (DL 127/2025) is mandatory for all employers from 1 January 2027.

Self-employed individuals with category B (business/professional) income pay the third of three IRS payments on account for 2027, due 20 July, 20 September and 20 December; AT notifies the amount. AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Pay the VAT shown on the October 2027 periodic return by the 25th of the second month after the period (CIVA art. 27.º). AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.

Pay employer and employee social security contributions for November 2027 by the 25th of the following month (Código Contributivo art. 43.º as amended by DL 127/2025; previously the 20th). AT has not yet published its 2027 Agenda Fiscal; date follows the statutory rule.