Update, October 2026. The table below is for 2019 and is based on the simplified profit tax regime, which was repealed by Law No. 29/2023. The exact deadlines today are March 31 for the annual return, the 14th for VAT, the 11th for sales and purchase books, and the 20th for the payroll list. The prepayment installments are March 31, June 30, September 30, and December 31. the full calendar of deadlines
Timeline by type of declaration
| Type of Declaration | Declaration Deadline | Payment Deadline |
| Corporate Income Tax Declaration | No later than March 31st of the year following the tax period. | Quarterly installments: no later than the 30th of the last month of the quarter (March 30, June 30, September 30, December 30); or monthly installments: no later than the 15th of each month. |
| Annual Simplified Corporate Income Tax Return | No later than February 10th of the year following the tax period. | Quarterly installments of simplified profit tax for small businesses, by April 20, for the months: January, February, and March; by July 20, for the months: April, May, and June; by October 20, for the months of July, August, and September; and by December 20, for the months of October, November, and December. |
| Monthly Declaration of Personal Income Tax (Payroll Tax / TAP) | No later than the 20th day of the month following the tax period for taxpayers registered under Corporate Income Tax; for taxpayers registered under Simplified Corporate Income Tax, it is performed within the 20th day of the first month following the end of each calendar quarter. | No later than the 20th of the month following the tax period, for taxpayers registered with profit tax liability; for taxpayers registered with simplified profit tax liability, it is carried out by the 20th of the first month after the end of each calendar quarter. |
| Monthly Declaration of Social and Health Insurance Contributions | No later than the 20th day of the month following the tax period for taxpayers registered under Corporate Income Tax; for taxpayers registered under Simplified Corporate Income Tax, it is performed within the 20th day of the first month following the end of each calendar quarter. | No later than the 20th of the month following the tax period, for taxpayers registered with profit tax liability; for taxpayers registered with simplified profit tax liability, it is carried out by the 20th of the first month after the end of each calendar quarter. |
| Withholding Tax Declaration | No later than the 20th day of the following month. | No later than the 20th of the following month. |
| Value Added Tax (VAT) Declaration | No later than the 14th of the following month. | No later than the 14th of the following month. |
| Gambling Tax Declaration | No later than the 10th of the following month. | No later than the 10th of the following month. |
| National Taxes Declaration | No later than the 15th of the following month. | No later than the 15th of the following month. |
| National Fees Declaration | No later than the 15th of the following month. | No later than the 15th of the following month. |
Every time there is a tax or financial change that affects your business, we notify you directly by email with a practical explanation.
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