Deadlines for 2092

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

← 2091 Add to your calendar (.ics) 2093 →

January

• 21 Jan
  SS Segurança Social contribution payment Jan 2092

  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 Jan (weekend/holiday).
  in 23819 days
• 21 Jan
  IVA IVA declaração recapitulativa Q4 2091

  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 Jan (weekend/holiday).
  in 23819 days
• 31 Jan
  SS Segurança Social quarterly declaration Q4 2091

  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).
  in 23829 days

February

• 15 Feb
  IRS Confirm household (agregado familiar) IRS 2091

  Check or update your household composition on the Portal das Finanças so deductions are attributed correctly.
  in 23844 days
• 20 Feb
  SS Segurança Social contribution payment Feb 2092

  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).
  in 23849 days
• 20 Feb
  IVA IVA quarterly return (declaração periódica) Q4 2091

  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).
  in 23849 days
• 25 Feb
  IRS Validate invoices on e-fatura IRS 2091

  Classify pending invoices on e-fatura, including marking which ones are expenses of your activity (afetação à atividade).
  in 23854 days
• 25 Feb
  IVA IVA quarterly payment Q4 2091

  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).
  in 23854 days

March

• 20 Mar
  SS Segurança Social contribution payment Mar 2092

  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).
  in 23878 days
• 31 Mar
  IRS Review deductions (reclamações) IRS 2091

  Check the deductions the AT calculated for you and complain if something's wrong, before the IRS season opens.
  in 23889 days

April

• 21 Apr
  SS Segurança Social contribution payment Apr 2092

  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).
  in 23910 days
• 21 Apr
  IVA IVA declaração recapitulativa Q1 2092

  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).
  in 23910 days
• 30 Apr
  SS Segurança Social quarterly declaration Q1 2092

  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).
  in 23919 days

May

• 20 May
  SS Segurança Social contribution payment May 2092

  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).
  in 23939 days
• 20 May
  IVA IVA quarterly return (declaração periódica) Q1 2092

  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).
  in 23939 days
• 26 May
  IVA IVA quarterly payment Q1 2092

  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).
  in 23945 days

June

• 20 Jun
  SS Segurança Social contribution payment Jun 2092

  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).
  in 23970 days
• 30 Jun
  IRS IRS annual return (Modelo 3 + Anexo B) IRS 2091

  File last year's IRS, with Anexo B for your freelance income. The window opens on 1 April.
  in 23980 days

July

• 21 Jul
  IRS IRS payment on account (pagamento por conta) 1st 2092

  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).
  in 24001 days
• 21 Jul
  SS Segurança Social contribution payment Jul 2092

  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).
  in 24001 days
• 21 Jul
  IVA IVA declaração recapitulativa Q2 2092

  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).
  in 24001 days
• 31 Jul
  SS Segurança Social quarterly declaration Q2 2092

  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).
  in 24011 days

August

• 20 Aug
  SS Segurança Social contribution payment Aug 2092

  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).
  in 24031 days

September

• 1 Sep
  IRS IRS payment IRS 2091

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

  Moved from Sun 31 Aug (weekend/holiday).
  in 24043 days
• 22 Sep
  IRS IRS payment on account (pagamento por conta) 2nd 2092

  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).
  in 24064 days
• 22 Sep
  SS Segurança Social contribution payment Sep 2092

  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).
  in 24064 days
• 22 Sep
  IVA IVA quarterly return (declaração periódica) Q2 2092

  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).
  in 24064 days
• 25 Sep
  IVA IVA quarterly payment Q2 2092

  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).
  in 24067 days

October

• 20 Oct
  SS Segurança Social contribution payment Oct 2092

  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).
  in 24092 days
• 20 Oct
  IVA IVA declaração recapitulativa Q3 2092

  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.
  in 24092 days
• 31 Oct
  SS Segurança Social quarterly declaration Q3 2092

  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).
  in 24103 days

November

• 20 Nov
  SS Segurança Social contribution payment Nov 2092

  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).
  in 24123 days
• 20 Nov
  IVA IVA quarterly return (declaração periódica) Q3 2092

  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).
  in 24123 days
• 25 Nov
  IVA IVA quarterly payment Q3 2092

  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).
  in 24128 days

December

• 22 Dec
  IRS IRS payment on account (pagamento por conta) 3rd 2092

  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).
  in 24155 days
• 22 Dec
  SS Segurança Social contribution payment Dec 2092

  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).
  in 24155 days