Calendar of tax obligations for self-employed workers in Portugal

The key date is 20 October, which is the deadline for paying the monthly Social Security contribution for September—payment is usually made between the 10th and the 20th of the subsequent month—and if this is not done, interest will be charged on the late payment.

The same date is also the deadline for paying the personal income tax (withheld by the employer from employees) for the previous month, for submitting the periodic VAT return (relating to transactions in August) for those taxpayers who are subject to the monthly reporting system, and for submitting the statement detailing the services rendered within the European Union.

On the other hand, in accordance with the official tax calendar, taxpayers can pay any VAT that is due, as determined in the monthly return for August, as late as 26 October.

Quarterly declaration

The obligation relating to contributions for this period comes to an end on 31 October, which is the date by which the quarterly declaration must be submitted through the Segurança Social Direta (Direct Social Security) portal.

When completing this report, self-employed people are required to state their gross income for the months of July, August and September; this figure is used as the basis for determining their 'relevant income' by applying a coefficient of 70% in the case of the provision of services and 20% when it comes to the production and sale of goods.

The amounts declared determine the contributions that are due in the subsequent months; under the law, it is possible to adjust the contribution base within a range of 5% to 25% (either upwards or downwards).

Professional status

The exact obligations and deadlines may differ according to the individual's professional status.

For example, when VAT exemption is granted under Article 53 of the VAT Code, or when self-employment is combined with salaried employment.