Tax Calendar for Portuguese Freelancers

Key deadlines and dates to keep your freelance business compliant with Finanças and Segurança Social.

Monthly Obligations

Segurança Social Contributions

Monthly
Deadline: 20th of the following month

Pay your monthly Social Security contribution (Contribuições para a Segurança Social). The contribution for each month is due by the 20th of the following month.

Example: January contribution due by February 20th

Quarterly Obligations

IVA (VAT) Periodic Declaration

Quarterly
Deadline: By the 20th of the 2nd month after quarter end

Submit your quarterly VAT return through Portal das Finanças. This includes all invoices issued and received during the quarter.

Q1 (Jan-Mar) → Due: May 20
Q2 (Apr-Jun) → Due: August 20
Q3 (Jul-Sep) → Due: November 20
Q4 (Oct-Dec) → Due: February 20

Segurança Social Income Declaration

Quarterly
Deadline: 15th of the month following quarter end

Declare your quarterly income (Declaração Trimestral de Rendimentos) to Segurança Social Direta. This helps determine your contribution base for the following year.

Q1 (Jan-Mar) → Due: April 15
Q2 (Apr-Jun) → Due: July 15
Q3 (Jul-Sep) → Due: October 15
Q4 (Oct-Dec) → Due: January 15

Annual Obligations

IRS (Income Tax) Annual Return

Annual
Deadline: April 1 - June 30

Submit your annual income tax return (Declaração de IRS) through Portal das Finanças. This covers all income earned in the previous calendar year.

Example: Income earned in 2025 must be declared between April 1 - June 30, 2026

Annual Invoice Summary (Resumo Anual)

Annual
Deadline: February 15

Verify or correct the annual summary of invoices issued (Anexo SS) on Portal das Finanças. This should match your quarterly VAT declarations.

Example: Summary for 2025 invoices due by February 15, 2026

Modelo 3 IRS Declaration

Annual
Deadline: April 1 - June 30

The main annual declaration for self-employed individuals. Include all business income, expenses (if in simplified regime), and other relevant tax information.

Declaração de Rendimentos (Segurança Social)

Annual
Deadline: January 15

Annual income declaration to Segurança Social for the previous year. This determines your contribution base for the current year.

Example: Declaration for 2025 income due by January 15, 2026

Important Notes

  • Weekend/Holiday Extensions: When a deadline falls on a weekend or public holiday, it is automatically extended to the next business day.
  • E-Invoice Submissions: All invoices must be submitted electronically (e-fatura) through certified software or Portal das Finanças.
  • Late Penalties: Missing deadlines can result in fines and interest charges. Set up calendar reminders well in advance.
  • Activity Codes (CAEs): Ensure your activity codes are correctly registered as they affect your tax regime and obligations.
  • Record Keeping: Keep all invoices, receipts, and financial records for at least 10 years as required by Portuguese law.
  • Professional Advice: For complex situations or when in doubt, consult with a certified accountant (Contabilista Certificado).

Useful Links

Portal das Finanças Segurança Social Direta e-Fatura Portal