Social Security quarterly return (July to September)
If you work on green receipts and are not exempt from contributions, declare what you earned in July, August and September on Segurança Social Direta.
- Social Security
- Green receipts
Tax deadlines
The deadlines that matter if you work on green receipts (recibos verdes) or run a sole-trader business under the simplified regime. The next ones come first.
Always check the official source: a law or an order can change a date, and not every deadline applies to everyone. The 2027 dates were worked out from the law, because the Tax Authority hasn't published that year's calendar yet. We'll review them when it does.
These deadlines in your calendar
Subscribe once and new deadlines show up in your calendar on their own.
In Google Calendar, open “Other calendars”, choose “From URL” and paste this address: https://taxativo.pt/deadlines.ics
October 2026
November 2026
Report your October invoices
If you issue invoices with invoicing software, report your October invoices to e-fatura, or that you issued none. If you only use the green receipts on Portal das Finanças, there is nothing to do.
- VAT
- Green receipts
Quarterly VAT return for Q3
If you are in the normal quarterly VAT scheme, file the July to September return on Portal das Finanças. If you are exempt under article 53, this deadline is not for you.
- VAT
- Green receipts
VAT payment for Q3
Pay the VAT due on your July to September return.
- VAT
- Green receipts
December 2026
Report your November invoices
If you issue invoices with invoicing software, report your November invoices to e-fatura, or that you issued none. If you only use the green receipts on Portal das Finanças, there is nothing to do. The 5th is a Saturday, so the deadline moves to Monday the 7th.
- VAT
- Green receipts
Third IRS payment on account
If you have green-receipt income (category B), pay the third instalment using the amount the Tax Authority sent you the month before. Below €50 there is nothing to pay. The 20th is a Sunday, so the deadline moves to Monday the 21st.
- IRS
- Green receipts
January 2027
Report your December invoices
If you issue invoices with invoicing software, report your December invoices to e-fatura, or that you issued none. If you only use the green receipts on Portal das Finanças, there is nothing to do.
- VAT
- Green receipts
IFICI registration
If you became a tax resident in Portugal in 2026 and want IFICI, the tax incentive for scientific research and innovation, apply on Portal das Finanças.
Social Security quarterly return (October to December)
If you work on green receipts and are not exempt from contributions, declare what you earned in October, November and December 2026 on Segurança Social Direta. If you filed any return in 2026, in January you also confirm or correct the amounts you declared.
- Social Security
- Green receipts
February 2027
Report your January invoices
If you issue invoices with invoicing software, report your January invoices to e-fatura, or that you issued none. If you only use the green receipts on Portal das Finanças, there is nothing to do.
- VAT
- Green receipts
Quarterly VAT return for Q4 2026
If you are in the normal quarterly VAT scheme, file the October to December 2026 return on Portal das Finanças. The 20th is a Saturday, so the deadline moves to Monday the 22nd.
- VAT
- Green receipts
VAT payment for Q4 2026
Pay the VAT due on your October to December 2026 return.
- VAT
- Green receipts
March 2027
Check your 2026 invoices on e-fatura
Check the 2026 invoices with your tax number on e-fatura and sort out the pending ones, so they count towards your IRS deductions. The deadline is the end of February; as 28 February is a Sunday, it moves to Monday 1 March.
Report your February invoices
If you issue invoices with invoicing software, report your February invoices to e-fatura, or that you issued none. If you only use the green receipts on Portal das Finanças, there is nothing to do.
- VAT
- Green receipts
April 2027
Filing opens for your 2026 IRS
From today you can file your IRS return for 2026 income on Portal das Finanças. The deadline is 30 June.
Report your March invoices
If you issue invoices with invoicing software, report your March invoices to e-fatura, or that you issued none. If you only use the green receipts on Portal das Finanças, there is nothing to do.
- VAT
- Green receipts
Social Security quarterly return (January to March)
If you work on green receipts and are not exempt from contributions, declare what you earned in January, February and March on Segurança Social Direta.
- Social Security
- Green receipts
May 2027
Report your April invoices
If you issue invoices with invoicing software, report your April invoices to e-fatura, or that you issued none. If you only use the green receipts on Portal das Finanças, there is nothing to do.
- VAT
- Green receipts
Quarterly VAT return for Q1
If you are in the normal quarterly VAT scheme, file the January to March return on Portal das Finanças. If you are exempt under article 53, this deadline is not for you.
- VAT
- Green receipts
VAT payment for Q1
Pay the VAT due on your January to March return.
- VAT
- Green receipts
June 2027
Report your May invoices
If you issue invoices with invoicing software, report your May invoices to e-fatura, or that you issued none. If you only use the green receipts on Portal das Finanças, there is nothing to do. The 5th is a Saturday, so the deadline moves to Monday the 7th.
- VAT
- Green receipts
Last day to file your 2026 IRS
File your IRS return for 2026 income on Portal das Finanças. This deadline does not move to the next working day.
July 2027
Report your June invoices
If you issue invoices with invoicing software, report your June invoices to e-fatura, or that you issued none. If you only use the green receipts on Portal das Finanças, there is nothing to do.
- VAT
- Green receipts
First IRS payment on account
If you have green-receipt income (category B), pay the first instalment using the amount the Tax Authority sent you the month before. Below €50 there is nothing to pay.
- IRS
- Green receipts
Social Security quarterly return (April to June)
If you work on green receipts and are not exempt from contributions, declare what you earned in April, May and June on Segurança Social Direta.
- Social Security
- Green receipts
August 2027
Report your July invoices
If you issue invoices with invoicing software, report your July invoices to e-fatura, or that you issued none. If you only use the green receipts on Portal das Finanças, there is nothing to do. Tax deadlines are deferred in August, so this one runs until 31 August.
- VAT
- Green receipts
Paying your 2026 IRS
If you filed on time and your assessment shows tax to pay, this is the last day to pay it. Check the date on your payment notice.
September 2027
Report your August invoices
If you issue invoices with invoicing software, report your August invoices to e-fatura, or that you issued none. If you only use the green receipts on Portal das Finanças, there is nothing to do. The 5th is a Sunday, so the deadline moves to Monday the 6th.
- VAT
- Green receipts
Second IRS payment on account
If you have green-receipt income (category B), pay the second instalment using the amount the Tax Authority sent you the month before. Below €50 there is nothing to pay.
- IRS
- Green receipts
Quarterly VAT return for Q2
If you are in the normal quarterly VAT scheme, file the April to June return on Portal das Finanças. Because tax deadlines are deferred in August, the Q2 deadline is 20 September.
- VAT
- Green receipts
VAT payment for Q2
Pay the VAT due on your April to June return. The deadline is 25 September; as that is a Saturday, it moves to Monday the 27th.
- VAT
- Green receipts
October 2027
Report your September invoices
If you issue invoices with invoicing software, report your September invoices to e-fatura, or that you issued none. If you only use the green receipts on Portal das Finanças, there is nothing to do. The 5th is a public holiday, so the deadline moves to the 6th.
- VAT
- Green receipts
Social Security quarterly return (July to September)
If you work on green receipts and are not exempt from contributions, declare what you earned in July, August and September on Segurança Social Direta.
- Social Security
- Green receipts
November 2027
Report your October invoices
If you issue invoices with invoicing software, report your October invoices to e-fatura, or that you issued none. If you only use the green receipts on Portal das Finanças, there is nothing to do.
- VAT
- Green receipts
Quarterly VAT return for Q3
If you are in the normal quarterly VAT scheme, file the July to September return on Portal das Finanças. The 20th is a Saturday, so the deadline moves to Monday the 22nd.
- VAT
- Green receipts
VAT payment for Q3
Pay the VAT due on your July to September return.
- VAT
- Green receipts
December 2027
Report your November invoices
If you issue invoices with invoicing software, report your November invoices to e-fatura, or that you issued none. If you only use the green receipts on Portal das Finanças, there is nothing to do. The 5th is a Sunday, so the deadline moves to Monday the 6th.
- VAT
- Green receipts
Third IRS payment on account
If you have green-receipt income (category B), pay the third instalment using the amount the Tax Authority sent you the month before. Below €50 there is nothing to pay.
- IRS
- Green receipts