April Tax Calendar: Deadlines and Obligations You Can't Miss
April is one of the busiest months in Portugal's tax calendar. It's when IRS filing begins, but there's much more to consider - especially for businesses and freelancers. Here's everything you need to know.
🗓️ IRS - Filing begins
The IRS filing period runs from April 1st to June 30th. Filing is mandatory online through the Tax Portal.
However, avoid filing in the first few days as technical issues or later corrections may occur. Ideally wait one to two weeks, carefully review pre-filled data and confirm all deductions are correct.
🚗 IUC - Vehicles registered in April
In April, owners of vehicles registered this month must pay the IUC. Those with amounts up to €100 pay in a single installment; higher amounts pay the first installment.
🏠 IMI - First installment
For those with IMI above €100 and up to €500, April is the first installment month, with the second in October. For amounts above €500, three installments are paid in April, July and October.
📊 VAT - Monthly and quarterly obligations
For freelancers and companies on the monthly VAT regime, the periodic return deadline is April 20th, with VAT payment due by April 27th.
💼 Withholding tax - Companies and sole traders
Withholding tax must be submitted by the 20th of each month. The monthly salary declaration to Social Security is due by the 10th.
❗ What happens if you miss a deadline?
Missing tax deadlines can result in fines ranging from €150 to €3,750 for individuals, and €300 to €45,000 for companies, plus late payment interest of 8.876% per year.
April requires organisation. Mark the dates, validate your data on the Tax Portal in advance, and if in doubt, consult your certified accountant.
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