Deadlines for 2004

Every recurring obligation for a freelancer (Categoria B, regime simplificado). Some only apply to you in certain situations — those are marked.

← 2003 Add to your calendar (.ics) 2005 →

January

• 20 Jan
  SS Segurança Social contribution payment Jan 2004

  Pay this month's contribution, between the 10th and the 20th. The reference (referência MB) is on Segurança Social Direta.

  Only if you pay Segurança Social (not in your first 12 months).
  8323 days ago
• 20 Jan
  IVA IVA declaração recapitulativa Q4 2003

  List each EU business client's VAT number and what you invoiced them last quarter. Due a month before the IVA return — not with it. Skip it in quarters with no EU invoices. How to →

  Only if you invoice business clients in other EU countries.
  8323 days ago

February

• 2 Feb
  SS Segurança Social quarterly declaration Q4 2003

  Declare the income you invoiced in the previous quarter on Segurança Social Direta. This sets your contributions for the next 3 months. How to →

  Only if you pay Segurança Social (not in your first 12 months).

  Moved from Sat 31 Jan (weekend/holiday).
  8310 days ago
• 16 Feb
  IRS Confirm household (agregado familiar) IRS 2003

  Check or update your household composition on the Portal das Finanças so deductions are attributed correctly.

  Moved from Sun 15 Feb (weekend/holiday).
  8296 days ago
• 20 Feb
  SS Segurança Social contribution payment Feb 2004

  Pay this month's contribution, between the 10th and the 20th. The reference (referência MB) is on Segurança Social Direta.

  Only if you pay Segurança Social (not in your first 12 months).
  8292 days ago
• 20 Feb
  IVA IVA quarterly return (declaração periódica) Q4 2003

  Submit the quarterly VAT return on the Portal das Finanças, by the 20th of the second month after the quarter (Q2: September). EU services go in campo 7 and must match your declaração recapitulativa.

  Only if you're in the quarterly VAT regime (not exempt under art. 53.º).
  8292 days ago
• 25 Feb
  IRS Validate invoices on e-fatura IRS 2003

  Classify pending invoices on e-fatura, including marking which ones are expenses of your activity (afetação à atividade).
  8287 days ago
• 25 Feb
  IVA IVA quarterly payment Q4 2003

  Pay the VAT due from the quarterly return, by the 25th.

  Only if you're in the quarterly VAT regime (not exempt under art. 53.º).
  8287 days ago

March

• 22 Mar
  SS Segurança Social contribution payment Mar 2004

  Pay this month's contribution, between the 10th and the 20th. The reference (referência MB) is on Segurança Social Direta.

  Only if you pay Segurança Social (not in your first 12 months).

  Moved from Sat 20 Mar (weekend/holiday).
  8261 days ago
• 31 Mar
  IRS Review deductions (reclamações) IRS 2003

  Check the deductions the AT calculated for you and complain if something's wrong, before the IRS season opens.
  8252 days ago

April

• 20 Apr
  SS Segurança Social contribution payment Apr 2004

  Pay this month's contribution, between the 10th and the 20th. The reference (referência MB) is on Segurança Social Direta.

  Only if you pay Segurança Social (not in your first 12 months).
  8232 days ago
• 20 Apr
  IVA IVA declaração recapitulativa Q1 2004

  List each EU business client's VAT number and what you invoiced them last quarter. Due a month before the IVA return — not with it. Skip it in quarters with no EU invoices. How to →

  Only if you invoice business clients in other EU countries.
  8232 days ago
• 30 Apr
  SS Segurança Social quarterly declaration Q1 2004

  Declare the income you invoiced in the previous quarter on Segurança Social Direta. This sets your contributions for the next 3 months. How to →

  Only if you pay Segurança Social (not in your first 12 months).
  8222 days ago

May

• 20 May
  SS Segurança Social contribution payment May 2004

  Pay this month's contribution, between the 10th and the 20th. The reference (referência MB) is on Segurança Social Direta.

  Only if you pay Segurança Social (not in your first 12 months).
  8202 days ago
• 20 May
  IVA IVA quarterly return (declaração periódica) Q1 2004

  Submit the quarterly VAT return on the Portal das Finanças, by the 20th of the second month after the quarter (Q2: September). EU services go in campo 7 and must match your declaração recapitulativa.

  Only if you're in the quarterly VAT regime (not exempt under art. 53.º).
  8202 days ago
• 25 May
  IVA IVA quarterly payment Q1 2004

  Pay the VAT due from the quarterly return, by the 25th.

  Only if you're in the quarterly VAT regime (not exempt under art. 53.º).
  8197 days ago

June

• 21 Jun
  SS Segurança Social contribution payment Jun 2004

  Pay this month's contribution, between the 10th and the 20th. The reference (referência MB) is on Segurança Social Direta.

  Only if you pay Segurança Social (not in your first 12 months).

  Moved from Sun 20 Jun (weekend/holiday).
  8170 days ago
• 30 Jun
  IRS IRS annual return (Modelo 3 + Anexo B) IRS 2003

  File last year's IRS, with Anexo B for your freelance income. The window opens on 1 April.
  8161 days ago

July

• 20 Jul
  IRS IRS payment on account (pagamento por conta) 1st 2004

  Advance payment of this year's IRS. The AT notifies you if it applies, typically when little tax was withheld last year.

  Only if the AT notified you of pagamentos por conta.
  8141 days ago
• 20 Jul
  SS Segurança Social contribution payment Jul 2004

  Pay this month's contribution, between the 10th and the 20th. The reference (referência MB) is on Segurança Social Direta.

  Only if you pay Segurança Social (not in your first 12 months).
  8141 days ago
• 20 Jul
  IVA IVA declaração recapitulativa Q2 2004

  List each EU business client's VAT number and what you invoiced them last quarter. Due a month before the IVA return — not with it. Skip it in quarters with no EU invoices. How to →

  Only if you invoice business clients in other EU countries.
  8141 days ago

August

• 2 Aug
  SS Segurança Social quarterly declaration Q2 2004

  Declare the income you invoiced in the previous quarter on Segurança Social Direta. This sets your contributions for the next 3 months. How to →

  Only if you pay Segurança Social (not in your first 12 months).

  Moved from Sat 31 Jul (weekend/holiday).
  8128 days ago
• 20 Aug
  SS Segurança Social contribution payment Aug 2004

  Pay this month's contribution, between the 10th and the 20th. The reference (referência MB) is on Segurança Social Direta.

  Only if you pay Segurança Social (not in your first 12 months).
  8110 days ago
• 31 Aug
  IRS IRS payment IRS 2003

  Pay any IRS owed from the annual assessment (nota de cobrança).
  8099 days ago

September

• 20 Sep
  IRS IRS payment on account (pagamento por conta) 2nd 2004

  Advance payment of this year's IRS. The AT notifies you if it applies, typically when little tax was withheld last year.

  Only if the AT notified you of pagamentos por conta.
  8079 days ago
• 20 Sep
  SS Segurança Social contribution payment Sep 2004

  Pay this month's contribution, between the 10th and the 20th. The reference (referência MB) is on Segurança Social Direta.

  Only if you pay Segurança Social (not in your first 12 months).
  8079 days ago
• 20 Sep
  IVA IVA quarterly return (declaração periódica) Q2 2004

  Submit the quarterly VAT return on the Portal das Finanças, by the 20th of the second month after the quarter (Q2: September). EU services go in campo 7 and must match your declaração recapitulativa.

  Only if you're in the quarterly VAT regime (not exempt under art. 53.º).
  8079 days ago
• 27 Sep
  IVA IVA quarterly payment Q2 2004

  Pay the VAT due from the quarterly return, by the 25th.

  Only if you're in the quarterly VAT regime (not exempt under art. 53.º).

  Moved from Sat 25 Sep (weekend/holiday).
  8072 days ago

October

• 20 Oct
  SS Segurança Social contribution payment Oct 2004

  Pay this month's contribution, between the 10th and the 20th. The reference (referência MB) is on Segurança Social Direta.

  Only if you pay Segurança Social (not in your first 12 months).
  8049 days ago
• 20 Oct
  IVA IVA declaração recapitulativa Q3 2004

  List each EU business client's VAT number and what you invoiced them last quarter. Due a month before the IVA return — not with it. Skip it in quarters with no EU invoices. How to →

  Only if you invoice business clients in other EU countries.
  8049 days ago

November

• 2 Nov
  SS Segurança Social quarterly declaration Q3 2004

  Declare the income you invoiced in the previous quarter on Segurança Social Direta. This sets your contributions for the next 3 months. How to →

  Only if you pay Segurança Social (not in your first 12 months).

  Moved from Sun 31 Oct (weekend/holiday).
  8036 days ago
• 22 Nov
  SS Segurança Social contribution payment Nov 2004

  Pay this month's contribution, between the 10th and the 20th. The reference (referência MB) is on Segurança Social Direta.

  Only if you pay Segurança Social (not in your first 12 months).

  Moved from Sat 20 Nov (weekend/holiday).
  8016 days ago
• 22 Nov
  IVA IVA quarterly return (declaração periódica) Q3 2004

  Submit the quarterly VAT return on the Portal das Finanças, by the 20th of the second month after the quarter (Q2: September). EU services go in campo 7 and must match your declaração recapitulativa.

  Only if you're in the quarterly VAT regime (not exempt under art. 53.º).

  Moved from Sat 20 Nov (weekend/holiday).
  8016 days ago
• 25 Nov
  IVA IVA quarterly payment Q3 2004

  Pay the VAT due from the quarterly return, by the 25th.

  Only if you're in the quarterly VAT regime (not exempt under art. 53.º).
  8013 days ago

December

• 20 Dec
  IRS IRS payment on account (pagamento por conta) 3rd 2004

  Advance payment of this year's IRS. The AT notifies you if it applies, typically when little tax was withheld last year.

  Only if the AT notified you of pagamentos por conta.
  7988 days ago
• 20 Dec
  SS Segurança Social contribution payment Dec 2004

  Pay this month's contribution, between the 10th and the 20th. The reference (referência MB) is on Segurança Social Direta.

  Only if you pay Segurança Social (not in your first 12 months).
  7988 days ago