Deadlines for 2006

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

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January

• 20 Jan
  SS Segurança Social contribution payment Jan 2006

  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).
  7592 days ago
• 20 Jan
  IVA IVA declaração recapitulativa Q4 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.
  7592 days ago
• 31 Jan
  SS Segurança Social quarterly declaration Q4 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).
  7581 days ago

February

• 15 Feb
  IRS Confirm household (agregado familiar) IRS 2005

  Check or update your household composition on the Portal das Finanças so deductions are attributed correctly.
  7566 days ago
• 20 Feb
  SS Segurança Social contribution payment Feb 2006

  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).
  7561 days ago
• 20 Feb
  IVA IVA quarterly return (declaração periódica) Q4 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).
  7561 days ago
• 27 Feb
  IRS Validate invoices on e-fatura IRS 2005

  Classify pending invoices on e-fatura, including marking which ones are expenses of your activity (afetação à atividade).

  Moved from Sat 25 Feb (weekend/holiday).
  7554 days ago
• 27 Feb
  IVA IVA quarterly payment Q4 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 Sat 25 Feb (weekend/holiday).
  7554 days ago

March

• 20 Mar
  SS Segurança Social contribution payment Mar 2006

  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).
  7533 days ago
• 31 Mar
  IRS Review deductions (reclamações) IRS 2005

  Check the deductions the AT calculated for you and complain if something's wrong, before the IRS season opens.
  7522 days ago

April

• 20 Apr
  SS Segurança Social contribution payment Apr 2006

  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).
  7502 days ago
• 20 Apr
  IVA IVA declaração recapitulativa Q1 2006

  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.
  7502 days ago

May

• 2 May
  SS Segurança Social quarterly declaration Q1 2006

  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 30 Apr (weekend/holiday).
  7490 days ago
• 22 May
  SS Segurança Social contribution payment May 2006

  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 May (weekend/holiday).
  7470 days ago
• 22 May
  IVA IVA quarterly return (declaração periódica) Q1 2006

  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 May (weekend/holiday).
  7470 days ago
• 25 May
  IVA IVA quarterly payment Q1 2006

  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).
  7467 days ago

June

• 20 Jun
  SS Segurança Social contribution payment Jun 2006

  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).
  7441 days ago
• 30 Jun
  IRS IRS annual return (Modelo 3 + Anexo B) IRS 2005

  File last year's IRS, with Anexo B for your freelance income. The window opens on 1 April.
  7431 days ago

July

• 20 Jul
  IRS IRS payment on account (pagamento por conta) 1st 2006

  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.
  7411 days ago
• 20 Jul
  SS Segurança Social contribution payment Jul 2006

  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).
  7411 days ago
• 20 Jul
  IVA IVA declaração recapitulativa Q2 2006

  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.
  7411 days ago
• 31 Jul
  SS Segurança Social quarterly declaration Q2 2006

  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).
  7400 days ago

August

• 21 Aug
  SS Segurança Social contribution payment Aug 2006

  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 Aug (weekend/holiday).
  7379 days ago
• 31 Aug
  IRS IRS payment IRS 2005

  Pay any IRS owed from the annual assessment (nota de cobrança).
  7369 days ago

September

• 20 Sep
  IRS IRS payment on account (pagamento por conta) 2nd 2006

  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.
  7349 days ago
• 20 Sep
  SS Segurança Social contribution payment Sep 2006

  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).
  7349 days ago
• 20 Sep
  IVA IVA quarterly return (declaração periódica) Q2 2006

  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).
  7349 days ago
• 25 Sep
  IVA IVA quarterly payment Q2 2006

  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).
  7344 days ago

October

• 20 Oct
  SS Segurança Social contribution payment Oct 2006

  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).
  7319 days ago
• 20 Oct
  IVA IVA declaração recapitulativa Q3 2006

  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.
  7319 days ago
• 31 Oct
  SS Segurança Social quarterly declaration Q3 2006

  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).
  7308 days ago

November

• 20 Nov
  SS Segurança Social contribution payment Nov 2006

  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).
  7288 days ago
• 20 Nov
  IVA IVA quarterly return (declaração periódica) Q3 2006

  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).
  7288 days ago
• 27 Nov
  IVA IVA quarterly payment Q3 2006

  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 Nov (weekend/holiday).
  7281 days ago

December

• 20 Dec
  IRS IRS payment on account (pagamento por conta) 3rd 2006

  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.
  7258 days ago
• 20 Dec
  SS Segurança Social contribution payment Dec 2006

  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).
  7258 days ago