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Tax year

The tax year coincides with the calendar year. It may, however, be changed upon request submitted to the Commercial Registry.

 

Income Statement

Tax returns must be submitted by the companies at the latest:

1. 9 months after the end of the accounting period; or
2. by 31 March of the year following the end of the accounting year.

If this time period coincides with a public holiday the deadline shall be the next business day. The tax authorities usually grant deadline extensions for returns submitted online -- this option must be verified each year.

Examples of deadlines for submission of income statements:

End of period Submission deadline for the statement Extension granted for statements submitted online in 2019
31 December 2018 30 March 2019 28 November 2019
25 November 2018 31 March 2019 31 October 2019
31 January 2018 31 March 2019 31 May 2019
31 March 2018 31 March 2019 31 May 2019
30 June 2018 31 March 2019 31 May 2019

 

VAT returns

As a rule, entities registered for VAT purposes must submit a quarterly statement. The deadline for submitting a VAT return is the 15th day of the second month after the end of the quarter to which it pertains.

VAT returns must be filled in and submitted to the tax authorities, even for inactive companies.

 

Provisional Tax Payments on account of tax

Companies and self-employed workers must make provisional tax payments on account on 30 April, 31 August and 21 December.

Examples of provisional tax payments on account for 2018:

Accounting period Provisional Tax Payments on account
01/01/19 - 31/12/19 April (20%) - August (30%) - December (50%)
01/04/18 - 31/03/19 April (20%) - August (30%) - December (50%)
01/07/18 - 30/06/19 April (20%) - December (30%) - August (50%)
01/10/18 - 30/09/19 December (20%) - April (30%) - August (50%)

How we help our clients

NEWCO is an inward investment services provider specialized in the implementation of foreign investment in Portugal and Malta. With 30 years of experience and know how, we help our clients maximize the opportunities and minimize the risks of operating in a new country, allowing them to stay focused on their business. Contact us to find out how we can help you invest or relocate into Portugal, including Madeira, or Malta.

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