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 | IRS · IVA (monthly and quarterly) · First IMI instalment |
| June | IRS filing window closes · Modelo 22 (IRC), deadline extended in 2026 · 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.
| Date | Obligation |
|---|---|
| 9 January | Invoice reporting (e-fatura) |
| 12 January | Monthly pay declaration |
| 20 January | Periodic IVA return, monthly regime · Payment of withholding tax |
| 22 January | Changes for article 53 CIVA exempt taxpayers |
| 26 January | IVA payment, monthly regime |
| 5 February | Invoice reporting (e-fatura) |
| 10 February | Monthly pay declaration |
| 20 February | Periodic IVA return, monthly regime · Periodic IVA return, quarterly regime · Payment of withholding tax |
| 25 February | IVA payment, monthly regime · IVA payment, quarterly regime |
| 2 March | IRS: invoice validation, household details, Modelo 10 and Modelo 44 |
| 5 March | Invoice reporting (e-fatura) |
| 10 March | Monthly pay declaration |
| 20 March | Periodic IVA return, monthly regime · Payment of withholding tax |
| 25 March | IVA payment, monthly regime |
| 8 April | Invoice reporting (e-fatura) |
| 10 April | Monthly pay declaration |
| 20 April | Periodic IVA return, monthly regime · Payment of withholding tax |
| 27 April | IVA payment, monthly regime |
| 8 May | Invoice reporting (e-fatura) |
| 11 May | Monthly pay declaration |
| 20 May | Periodic IVA return, monthly regime · Periodic IVA return, quarterly regime · Payment of withholding tax |
| 25 May | IVA payment, monthly regime · IVA payment, quarterly regime |
| 1 June | IMI: first instalment |
| 5 June | Invoice reporting (e-fatura) |
| 11 June | Monthly pay declaration |
| 22 June | Periodic IVA return, monthly regime · Payment of withholding tax |
| 25 June | IVA payment, monthly regime |
| 30 June | IRS filing deadline (Modelo 3) · Modelo 22 and final IRC payment (extended deadline) |
| 6 July | Invoice reporting (e-fatura) |
| 10 July | Monthly pay declaration |
| 15 July | IES |
| 20 July | Periodic IVA return, monthly regime · Payment of withholding tax · IRS: first payment on account |
| 27 July | IVA payment, monthly regime |
| 31 July | IRC: first payment on account |
| 31 August | Payment of withholding tax · Monthly pay declaration · Invoice reporting (e-fatura) · IMI: second instalment |
| 7 September | Invoice reporting (e-fatura) |
| 10 September | Monthly pay declaration |
| 21 September | Periodic IVA return, monthly regime · Periodic IVA return, quarterly regime · Payment of withholding tax · IRS: second payment on account |
| 25 September | IVA payment, monthly regime · IVA payment, quarterly regime |
| 30 September | IRC: second payment on account |
| 6 October | Invoice reporting (e-fatura) |
| 12 October | Monthly pay declaration |
| 20 October | Periodic IVA return, monthly regime · Payment of withholding tax |
| 26 October | IVA payment, monthly regime |
| 5 November | Invoice reporting (e-fatura) |
| 10 November | Monthly pay declaration |
| 20 November | Periodic IVA return, monthly regime · Periodic IVA return, quarterly regime · Payment of withholding tax |
| 25 November | IVA payment, monthly regime · IVA payment, quarterly regime |
| 30 November | IMI: third instalment |
| 7 December | Invoice reporting (e-fatura) |
| 10 December | Monthly pay declaration |
| 15 December | IRC: third payment on account |
| 21 December | Periodic IVA return, monthly regime · Payment of withholding tax · IRS: third payment on account |
| 28 December | IVA payment, monthly regime |