Deadlines for 2097

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

← 2096 Add to your calendar (.ics) 2098 →

January

• 21 Jan
  SS Segurança Social contribution payment Jan 2097

  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 25645 days
• 21 Jan
  IVA IVA declaração recapitulativa Q4 2096

  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 25645 days
• 31 Jan
  SS Segurança Social quarterly declaration Q4 2096

  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 25655 days

February

• 15 Feb
  IRS Confirm household (agregado familiar) IRS 2096

  Check or update your household composition on the Portal das Finanças so deductions are attributed correctly.
  in 25670 days
• 20 Feb
  SS Segurança Social contribution payment Feb 2097

  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 25675 days
• 20 Feb
  IVA IVA quarterly return (declaração periódica) Q4 2096

  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 25675 days
• 25 Feb
  IRS Validate invoices on e-fatura IRS 2096

  Classify pending invoices on e-fatura, including marking which ones are expenses of your activity (afetação à atividade).
  in 25680 days
• 25 Feb
  IVA IVA quarterly payment Q4 2096

  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 25680 days

March

• 20 Mar
  SS Segurança Social contribution payment Mar 2097

  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 25703 days

April

• 1 Apr
  IRS Review deductions (reclamações) IRS 2096

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

  Moved from Sun 31 Mar (weekend/holiday).
  in 25715 days
• 22 Apr
  SS Segurança Social contribution payment Apr 2097

  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 Apr (weekend/holiday).
  in 25736 days
• 22 Apr
  IVA IVA declaração recapitulativa Q1 2097

  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 Sat 20 Apr (weekend/holiday).
  in 25736 days
• 30 Apr
  SS Segurança Social quarterly declaration Q1 2097

  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 25744 days

May

• 20 May
  SS Segurança Social contribution payment May 2097

  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 25764 days
• 20 May
  IVA IVA quarterly return (declaração periódica) Q1 2097

  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 25764 days
• 27 May
  IVA IVA quarterly payment Q1 2097

  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 May (weekend/holiday).
  in 25771 days

June

• 20 Jun
  SS Segurança Social contribution payment Jun 2097

  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 25795 days

July

• 1 Jul
  IRS IRS annual return (Modelo 3 + Anexo B) IRS 2096

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

  Moved from Sun 30 Jun (weekend/holiday).
  in 25806 days
• 22 Jul
  IRS IRS payment on account (pagamento por conta) 1st 2097

  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 Jul (weekend/holiday).
  in 25827 days
• 22 Jul
  SS Segurança Social contribution payment Jul 2097

  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 Jul (weekend/holiday).
  in 25827 days
• 22 Jul
  IVA IVA declaração recapitulativa Q2 2097

  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 Sat 20 Jul (weekend/holiday).
  in 25827 days
• 31 Jul
  SS Segurança Social quarterly declaration Q2 2097

  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 25836 days

August

• 20 Aug
  SS Segurança Social contribution payment Aug 2097

  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 25856 days

September

• 2 Sep
  IRS IRS payment IRS 2096

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

  Moved from Sat 31 Aug (weekend/holiday).
  in 25869 days
• 20 Sep
  IRS IRS payment on account (pagamento por conta) 2nd 2097

  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.
  in 25887 days
• 20 Sep
  SS Segurança Social contribution payment Sep 2097

  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 25887 days
• 20 Sep
  IVA IVA quarterly return (declaração periódica) Q2 2097

  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 25887 days
• 25 Sep
  IVA IVA quarterly payment Q2 2097

  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 25892 days

October

• 21 Oct
  SS Segurança Social contribution payment Oct 2097

  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 Oct (weekend/holiday).
  in 25918 days
• 21 Oct
  IVA IVA declaração recapitulativa Q3 2097

  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 Oct (weekend/holiday).
  in 25918 days
• 31 Oct
  SS Segurança Social quarterly declaration Q3 2097

  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 25928 days

November

• 20 Nov
  SS Segurança Social contribution payment Nov 2097

  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 25948 days
• 20 Nov
  IVA IVA quarterly return (declaração periódica) Q3 2097

  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 25948 days
• 25 Nov
  IVA IVA quarterly payment Q3 2097

  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 25953 days

December

• 20 Dec
  IRS IRS payment on account (pagamento por conta) 3rd 2097

  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.
  in 25978 days
• 20 Dec
  SS Segurança Social contribution payment Dec 2097

  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 25978 days