The official agenda. The reference is the Agenda Fiscal of the Autoridade Tributária, which opens in a new tab. This page summarises it and says what EA Contabilidade handles for you.
The three rhythms
| Rhythm | Who it applies to | Main obligations |
|---|---|---|
| Monthly | Companies on the monthly IVA regime, employers | IVA, withholding tax, earnings declaration |
| Quarterly | Quarterly IVA regime, self-employed workers | IVA, quarterly Segurança Social declaration |
| Annual | Everyone | IRS, Modelo 22, IES, IRC payments on account |
Month by month
| Month | Main obligations |
|---|---|
| January | IVA for the previous period · Withholding · Earnings declaration · Quarterly Segurança Social declaration (self-employed) |
| February | IVA (monthly and quarterly) · Withholding · Reporting details for IRS |
| March | IVA · Withholding · Preparing the year-end accounts |
| April | IRS filing window opens · IVA · Withholding · Quarterly Segurança Social declaration |
| May | Modelo 22 (IRC) · IRS · IVA (monthly and quarterly) · First IMI instalment |
| June | IRS filing window closes · IVA · Withholding |
| July | IES · First IRC payment on account · IVA · Quarterly Segurança Social declaration |
| August | IVA (monthly and quarterly) · Withholding · IMI instalment |
| September | Second IRC payment on account · IVA · Withholding |
| October | IVA · Withholding · Quarterly Segurança Social declaration |
| November | IVA (monthly and quarterly) · Withholding · IMI instalment |
| December | Third IRC payment on account · IVA · Withholding · Preparing next year |
The Modelo 30 deadline
Modelo 30 reports payments made to non-resident entities — typically Airbnb and Booking commissions. It is due by the end of the second month following the payment: a January payment is reported by the end of March.
What we do for you
EA Contabilidade clients do not manage this calendar themselves: we warn you ahead of each deadline and handle the filings.
Calendar of obligations — Figure to be confirmed by a contabilista certificada.