Deadlines for 2014

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 2014

  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).
  4670 days ago
• 20 Jan
  IVA IVA declaração recapitulativa Q4 2013

  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.
  4670 days ago
• 31 Jan
  SS Segurança Social quarterly declaration Q4 2013

  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).
  4659 days ago

February

• 17 Feb
  IRS Confirm household (agregado familiar) IRS 2013

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

  Moved from Sat 15 Feb (weekend/holiday).
  4642 days ago
• 20 Feb
  SS Segurança Social contribution payment Feb 2014

  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).
  4639 days ago
• 20 Feb
  IVA IVA quarterly return (declaração periódica) Q4 2013

  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).
  4639 days ago
• 25 Feb
  IRS Validate invoices on e-fatura IRS 2013

  Classify pending invoices on e-fatura, including marking which ones are expenses of your activity (afetação à atividade).
  4634 days ago
• 25 Feb
  IVA IVA quarterly payment Q4 2013

  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).
  4634 days ago

March

• 20 Mar
  SS Segurança Social contribution payment Mar 2014

  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).
  4611 days ago
• 31 Mar
  IRS Review deductions (reclamações) IRS 2013

  Check the deductions the AT calculated for you and complain if something's wrong, before the IRS season opens.
  4600 days ago

April

• 21 Apr
  SS Segurança Social contribution payment Apr 2014

  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 Apr (weekend/holiday).
  4579 days ago
• 21 Apr
  IVA IVA declaração recapitulativa Q1 2014

  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.

  Moved from Sun 20 Apr (weekend/holiday).
  4579 days ago
• 30 Apr
  SS Segurança Social quarterly declaration Q1 2014

  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).
  4570 days ago

May

• 20 May
  SS Segurança Social contribution payment May 2014

  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).
  4550 days ago
• 20 May
  IVA IVA quarterly return (declaração periódica) Q1 2014

  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).
  4550 days ago
• 26 May
  IVA IVA quarterly payment Q1 2014

  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 May (weekend/holiday).
  4544 days ago

June

• 20 Jun
  SS Segurança Social contribution payment Jun 2014

  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).
  4519 days ago
• 30 Jun
  IRS IRS annual return (Modelo 3 + Anexo B) IRS 2013

  File last year's IRS, with Anexo B for your freelance income. The window opens on 1 April.
  4509 days ago

July

• 21 Jul
  IRS IRS payment on account (pagamento por conta) 1st 2014

  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.

  Moved from Sun 20 Jul (weekend/holiday).
  4488 days ago
• 21 Jul
  SS Segurança Social contribution payment Jul 2014

  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 Jul (weekend/holiday).
  4488 days ago
• 21 Jul
  IVA IVA declaração recapitulativa Q2 2014

  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.

  Moved from Sun 20 Jul (weekend/holiday).
  4488 days ago
• 31 Jul
  SS Segurança Social quarterly declaration Q2 2014

  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).
  4478 days ago

August

• 20 Aug
  SS Segurança Social contribution payment Aug 2014

  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).
  4458 days ago

September

• 1 Sep
  IRS IRS payment IRS 2013

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

  Moved from Sun 31 Aug (weekend/holiday).
  4446 days ago
• 22 Sep
  IRS IRS payment on account (pagamento por conta) 2nd 2014

  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.

  Moved from Sat 20 Sep (weekend/holiday).
  4425 days ago
• 22 Sep
  SS Segurança Social contribution payment Sep 2014

  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 Sep (weekend/holiday).
  4425 days ago
• 22 Sep
  IVA IVA quarterly return (declaração periódica) Q2 2014

  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 Sep (weekend/holiday).
  4425 days ago
• 25 Sep
  IVA IVA quarterly payment Q2 2014

  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).
  4422 days ago

October

• 20 Oct
  SS Segurança Social contribution payment Oct 2014

  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).
  4397 days ago
• 20 Oct
  IVA IVA declaração recapitulativa Q3 2014

  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.
  4397 days ago
• 31 Oct
  SS Segurança Social quarterly declaration Q3 2014

  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).
  4386 days ago

November

• 20 Nov
  SS Segurança Social contribution payment Nov 2014

  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).
  4366 days ago
• 20 Nov
  IVA IVA quarterly return (declaração periódica) Q3 2014

  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).
  4366 days ago
• 25 Nov
  IVA IVA quarterly payment Q3 2014

  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).
  4361 days ago

December

• 22 Dec
  IRS IRS payment on account (pagamento por conta) 3rd 2014

  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.

  Moved from Sat 20 Dec (weekend/holiday).
  4334 days ago
• 22 Dec
  SS Segurança Social contribution payment Dec 2014

  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 Dec (weekend/holiday).
  4334 days ago