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Tax calendar

Upcoming deadlines

• 31 Oct
  ISPC Payment Period 2026-T3
  ISPC
• 31 Oct
  Deliver the VAT return with payment Deliver the VAT return from the previous month. This applies to VAT-registered taxpayers whose return for the period shows tax payable. The return is filed electronically with the Tax Authority and the VAT due is paid within the same deadline. Late filing or late payment triggers compensatory interest and the penalties provided by law.
  IVA
• 31 Oct
  Monthly reporting of invoices issued (e-Declaração) All VAT-registered taxpayers, except those under the ISPC regime, must report to the Tax Authority all invoices and equivalent documents issued during the month. The listing is extracted from the AT-certified invoicing software and submitted electronically on the e-Declaração portal, in CSV, XLSX or XML format. Legal basis: Article 27(10) of the VAT Code. Failure to report, or the use of non-certified software, is subject to fines.
  IVA
• 31 Oct
  3rd IRPC Special Payment on Account IRPC taxpayers whose main activity is commercial, industrial or agricultural must make the special payment on account. The PEC is paid in the 10th month of the tax period, which is October for financial years matching the calendar year. Companies with a different tax period count the months from the start of their own financial year. The amount is based on the previous year’s turnover, subject to the minimum and maximum limits set by law, less the payments on account made in the previous year. The PEC is deducted from the IRPC assessed in the income tax return for the same year or for following years, under the terms of the law. Payment is made through the corresponding tax payment form. Late payment or failure to pay incurs interest and the penalties provided by law.
  IRPC

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