In this tax calendar for August 2025, we highlight the key dates and obligations, taking into account the usual flexibility regime applied during this month
Tax | Date | Obligation |
Bank of Portugal | Until 22th | COPE |
SS | Until the 25th | Submission of the Monthly Remuneration Statement to Social Security |
IRS | Until 31st | Submission of the Monthly Remuneration Statement to the Tax Authority (AT) |
VAT | Until 31st | SAFT (Standard Audit File for Tax) communication |
IRS/IRC | Until 31st | Submission and payment of IRS and IRC withholdings related to the previous month |
SD | Until 31st | Delivery of the Monthly Stamp Tax Declaration and respective payment. |
VAT | Until 31st | Submission of the Recapitulative Statement – monthly regime |
SS | Until 31st | Payment of social security contributions |
Road Tax | Until 1st of September | Payment of August’s Single Tax on Circulation |
IMI | Until 1st of September | Payment of the 2 nd installment of IMI |
IRS | Until 1st of September | Payment of IRS – Model 3 |
IRS/IRC | Until 1st of September | Submission of Model 30 declaration |
VAT | Until 22th of September | Submission of monthly and quarterly VAT returns |
VAT | Until 25th of September | Payment of VAT – monthly and quarterly regime |