April is one of the most intense months in Portugal's tax calendar for businesses. Between filing returns, VAT payments and employee-related obligations, the risk of missing a deadline is high. The Tax Authority doesn't forgive delays - here are the key dates.
Key April dates
- April 10 - Monthly VAT periodic return (February)
- April 20 - Withholding tax payments (IRS and IRC from March)
- April 20 - Monthly salary declaration to Social Security
- April 25 - National holiday - deadlines move to next business day
VAT: monthly vs. quarterly
Companies with turnover above €650,000 are on the monthly regime and must file the February VAT return by April 10th. Companies on the quarterly regime - most SMEs - only need to file Q1 VAT by May 15th, but should prepare documentation during April.
Withholding tax and Social Security
By April 20th, companies must submit withholding taxes on March salaries and service fees. The monthly salary declaration (DMR) must also be submitted to Social Security by the same date.
IRS 2025 - now open
The IRS filing period for 2025 runs from April 1st to June 30th, 2026. While not directly a business obligation, managing partners and freelancers should file during this period.
Consequences of non-compliance
Late filing can result in fines ranging from €150 to €3,750. Late VAT or withholding payments also incur compensatory interest. Voluntary regularisation before any Tax Authority notification significantly reduces penalties.
If you need help managing your company's tax obligations, contact our specialists.
