The deadline to pay IRS — Portugal's personal income tax — on 2025 income ends on 31 August 2026, for taxpayers whose assessment was issued within the normal deadlines. If you received a tax assessment with an amount to pay and cannot settle it in one go, instalments can be requested on the Portal das Finanças. And if the assessment goes unpaid, 15 days after the deadline the tax authority may automatically set up an instalment plan, with no guarantee required, for debts of 5.000 € or less owed by taxpayers who have not previously requested instalments.
The IVA reverse charge in Portuguese construction changed in 2026. Circular letter (Ofício Circulado) n.º 25117/2026 of 24 June clarifies the changes brought by Decreto-Lei n.º 97/2026: the supplier must now hold a valid alvará or contractor certificate, and the reverse charge extends to certain housing construction contracts taxed at the reduced 6% rate — even when the buyer has no right to deduct. The new rules apply, as a rule, from 1 July 2026.
An ENI is simple, immediate and cheap, but your personal assets answer for the debts of the business. An LDA creates a limited-liability legal entity, more credible and sometimes more tax-efficient, at the cost of permanent accounting obligations. There is no magic turnover threshold: the decision rests on four criteria, only one of which is tax.
Modelo 30 reports to the Portuguese tax authority any payment made to a non-resident entity: Airbnb and Booking commissions, services from foreign suppliers, royalties, interest. It is due by the end of the second month following the payment. It is the most commonly missed filing, because the commission is deducted at source and never shows up as a debit on your bank statement.
Changing contabilista certificado in Portugal is a routine, regulated procedure you can start at any time. The new firm handles contact with the previous one, collecting your records and the change of registration with the tax authority. The real issue is not the conflict people fear: it is checking the true state of your file before you sign.
Since 1 July 2025, a non-resident running an Alojamento Local in Portugal can no longer use the article 53 CIVA VAT exemption. They fall under the standard regime from the first euro invoiced: VAT on every stay, periodic returns, certified invoicing. Residents remain subject to the usual threshold rules.
