Deadlines for 2005

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

← 2004 Add to your calendar (.ics) 2006 →

January

• 20 Jan
  SS Segurança Social contribution payment Jan 2005

  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).
  7957 days ago
• 20 Jan
  IVA IVA declaração recapitulativa Q4 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.
  7957 days ago
• 31 Jan
  SS Segurança Social quarterly declaration Q4 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).
  7946 days ago

February

• 15 Feb
  IRS Confirm household (agregado familiar) IRS 2004

  Check or update your household composition on the Portal das Finanças so deductions are attributed correctly.
  7931 days ago
• 21 Feb
  SS Segurança Social contribution payment Feb 2005

  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 Feb (weekend/holiday).
  7925 days ago
• 21 Feb
  IVA IVA quarterly return (declaração periódica) Q4 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 Sun 20 Feb (weekend/holiday).
  7925 days ago
• 25 Feb
  IRS Validate invoices on e-fatura IRS 2004

  Classify pending invoices on e-fatura, including marking which ones are expenses of your activity (afetação à atividade).
  7921 days ago
• 25 Feb
  IVA IVA quarterly payment Q4 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).
  7921 days ago

March

• 21 Mar
  SS Segurança Social contribution payment Mar 2005

  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 Mar (weekend/holiday).
  7897 days ago
• 31 Mar
  IRS Review deductions (reclamações) IRS 2004

  Check the deductions the AT calculated for you and complain if something's wrong, before the IRS season opens.
  7887 days ago

April

• 20 Apr
  SS Segurança Social contribution payment Apr 2005

  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).
  7867 days ago
• 20 Apr
  IVA IVA declaração recapitulativa Q1 2005

  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.
  7867 days ago

May

• 2 May
  SS Segurança Social quarterly declaration Q1 2005

  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 30 Apr (weekend/holiday).
  7855 days ago
• 20 May
  SS Segurança Social contribution payment May 2005

  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).
  7837 days ago
• 20 May
  IVA IVA quarterly return (declaração periódica) Q1 2005

  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).
  7837 days ago
• 25 May
  IVA IVA quarterly payment Q1 2005

  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).
  7832 days ago

June

• 20 Jun
  SS Segurança Social contribution payment Jun 2005

  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).
  7806 days ago
• 30 Jun
  IRS IRS annual return (Modelo 3 + Anexo B) IRS 2004

  File last year's IRS, with Anexo B for your freelance income. The window opens on 1 April.
  7796 days ago

July

• 20 Jul
  IRS IRS payment on account (pagamento por conta) 1st 2005

  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.
  7776 days ago
• 20 Jul
  SS Segurança Social contribution payment Jul 2005

  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).
  7776 days ago
• 20 Jul
  IVA IVA declaração recapitulativa Q2 2005

  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.
  7776 days ago

August

• 1 Aug
  SS Segurança Social quarterly declaration Q2 2005

  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 Jul (weekend/holiday).
  7764 days ago
• 22 Aug
  SS Segurança Social contribution payment Aug 2005

  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 Aug (weekend/holiday).
  7743 days ago
• 31 Aug
  IRS IRS payment IRS 2004

  Pay any IRS owed from the annual assessment (nota de cobrança).
  7734 days ago

September

• 20 Sep
  IRS IRS payment on account (pagamento por conta) 2nd 2005

  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.
  7714 days ago
• 20 Sep
  SS Segurança Social contribution payment Sep 2005

  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).
  7714 days ago
• 20 Sep
  IVA IVA quarterly return (declaração periódica) Q2 2005

  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).
  7714 days ago
• 26 Sep
  IVA IVA quarterly payment Q2 2005

  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 Sun 25 Sep (weekend/holiday).
  7708 days ago

October

• 20 Oct
  SS Segurança Social contribution payment Oct 2005

  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).
  7684 days ago
• 20 Oct
  IVA IVA declaração recapitulativa Q3 2005

  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.
  7684 days ago
• 31 Oct
  SS Segurança Social quarterly declaration Q3 2005

  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).
  7673 days ago

November

• 21 Nov
  SS Segurança Social contribution payment Nov 2005

  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 Nov (weekend/holiday).
  7652 days ago
• 21 Nov
  IVA IVA quarterly return (declaração periódica) Q3 2005

  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 Sun 20 Nov (weekend/holiday).
  7652 days ago
• 25 Nov
  IVA IVA quarterly payment Q3 2005

  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).
  7648 days ago

December

• 20 Dec
  IRS IRS payment on account (pagamento por conta) 3rd 2005

  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.
  7623 days ago
• 20 Dec
  SS Segurança Social contribution payment Dec 2005

  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).
  7623 days ago