New deadlines for VAT payments in Portugal

As from the fourth quarter of 2019, taxpayers in Portugal will have additional time to make VAT payments on monthly and quarterly VAT returns. VAT submission deadlines have not changed.

Portuguese tax authorities extended the due date to pay VAT on monthly and quarterly VAT returns by 5 days. This extension does not affect the due date to submit VAT returns, which remains unchanged. These changes apply as from 1 October 2019.

In practice, this means that two deadlines will apply on your Portuguese VAT return: The submission deadline and the payment deadline.  Portugal already had in place different deadlines for monthly and quarterly returns, so the October changes add up some complexity on these VAT filings. The below table gives an overview of the new applicable deadlines:

  • Monthly VAT returns - Submission
    10th of the second following month
  • Monthly VAT returns - Payment
    15th of the second following month
  • Quarterly VAT returns - Submission
    15th of the second following month
  • Quarterly VAT returns - Payment
    20th of the second following month

If any of these deadlines fall on a weekend or bank holiday, the due date is shifted to the next working day.

For example, the fourth quarter 2019 VAT return must be submitted by 15 February and paid by 20 February. Since 15 February falls on a Saturday, the effective deadline is 17 February.

Our overview of VAT deadlines in Europe

You can check the applicable deadlines on VAT returns, ECSL , Intrastat and Annual returns in our Overview of VAT deadlines in Europe. This overview also includes SAF-T returns and other tax technology obligations.

Contact us if you need help with Portuguese VAT filings or any other tax obligation in Europe, we will call you to provide a short and free of charge analysis of how we can help you meeting all VAT obligations.


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