Check the main tax obligations for the month of September
| Tax | Date | Obligation |
|---|---|---|
| Tax | Date | Obligation |
| Property Tax (IMI) | Until the 2nd | Payment of IMI (Property Tax) – for tax amounts higher than €500. |
| Personal Income Tax / Corporate Income Tax | Until the 2nd | Submission of the Form 30 of income paid or made available to non-resident taxpayers in July. |
| Personal Income Tax | Until the 2nd | Payment of the IRS for the previous year. |
| Road Tax | Until the 2nd | Payment of the Road Tax for August 2024. |
| Personal Income Tax / Corporate Income Tax / IVA | until the 5th | SAF-T Invoicing. |
| Personal Income Tax Corporate Income Tax/ Social Security | Until the 10th | Monthly statement of remuneration of Social Security. |
| Intrastat | Until the 15th | Submission of the Intrastat Declaration by taxable persons whose annual amounts transacted exceed the assimilation threshold defined by the INE each year for the previous month’s transactions. |
| Personal Income Tax / Property Transfer Tax / Stamp Duty | Until the 16th | Submission of the Form 11. |
| VAT | Until the 16th | Deadline for opting for the VAT payment method for imports of goods. |
| VAT | Until the 20th | Submission of the Periodic VAT Return for the normal quarterly regime, relating to transactions carried out in the 2nd quarter of 2024. |
| VAT | Until the 20th | Submission of the Periodic VAT Return for the normal monthly regime, relating to transactions carried out in June and July 2024. |
| Personal Income Tax / Corporate Income Tax | Until the 20th | Submission of the IRS / IRC withholding tax return. |
| VAT | Until the 20th | Recapitulative Statement – Monthly VAT Regime. |
| SS | Until the 20th | Payment of social security contributions. |
| Personal Income Tax | Until the 20th | IRS payment on account – category B. |
| Bank of Portugal | Until the 20th | Bank of Portugal – COPE – Communication of Foreign Transactions and Positions for the previous month. |
| Stamp Duty | Until the 20th | Delivery of the Monthly Stamp Tax Declaration and respective payment. |
| VAT | Until the 25th | Payment of VAT to be made by taxable people under the normal monthly regime for transactions carried out in June and July 2024. |
| VAT | Until the 25th | Payment of VAT to be made by taxable people under the normal quarterly regime, relating to transactions carried out in the 2nd quarter of 2024 |
| VAT | until the 30th | VAT Refund Request by non-resident taxable people, provided that the amount to be refunded is equal to or greater than €50. |
| Payment on Account / Additional Payment on Account | until the 30th | Advance payments and additional payments for state surcharge (if applicable) for IRC. |
| Additional to Property Tax (AIMI) | until the 30th | Payment of the additional property tax. |
| Road Tax | until the 30th | Payment of the Road Tax for September 2024. |
| Personal Income Tax / Corporate Income Tax | until the 30th | Submission of the Form 30 of income paid or made available to non-resident taxpayers in July. |
