Fiscal Calendar July 2024
| Tax | Date | Obligation |
|---|---|---|
| IUC | Until 1 st | Payment of June’s Road Tax |
| IRS/IRC/VAT | until 5th | Communication, by electronic data transmission, of the details of invoices issued in the previous month by natural or legal persons who have their registered office, establishment, permanent establishment or tax residence in Portuguese territory and who carry out transactions subject to VAT here. |
| IRS/IRC/SS | Until 10th | Sending of the AT/SS Monthly Remuneration Statement, by electronic data transmission, by entities that receive income from dependent work, in order to report income and respective tax withholdings, deductions made in relation to compulsory contributions to social protection schemes and legal health subsystems, and trade union contributions, for the previous month. |
| IRC | Until the 15th | Submission of the Model 22 Periodic Income Statement, by electronic data transmission, by entities subject to IRC, whose tax period coincides with the calendar year. |
| IRS/IRC | Until 22th | Submission of the declaration and payment of the IRS and IRC withheld on payment or making available of income for the previous month. |
| IRS/IRC | Until 22th | Payment of withholding tax for IRS/IRC |
| VAT | Until 22th | Sending of the Periodic Declaration, by electronic data transmission, accompanied by the annexes that are due, by taxable persons under the normal monthly regime, relating to transactions carried out in May |
| SS | Until 22th | Payment of social security contributions |
| IRS | Until 22th | IRS payment on account – category B |
IRS | Until 22th | Submission of the Recapitulative Statement, by electronic data transmission, by taxable persons under the normal monthly regime who in the previous month made intra-Community transfers of goods and/or services to taxable persons registered in other Member States, when such transactions are localised there under the terms of article 6 of the CIVA, and for taxable persons under the normal quarterly regime when the total intra-Community transfers of goods to be included in the statement exceeded €50,000 in the current quarter (or in any month of the quarter). |
| VAT | Until 25th | Payment of VAT to be made by taxable persons under the normal monthly regime for transactions carried out in May. |
| SS | Until 31st | Submission of the Quarterly Declaration by Self-Employed Persons for income earned in April, May and June. |
| IRC | Until 31st | Payment on account and Additional payment on account (if applicable) in IRC |
| IUC | Until 31st | Payment of Road Tax for July 2024 |
| IRS/IRC/IVA/SELO | Until 31st | Submission of the Simplified Business Information / Annual Declaration (IES/DA), by electronic data transmission, by taxable persons whose tax period coincides with the calendar year, with the corresponding annexes. |
