A tax calendar for people who work for themselves
After you start an activity, there are dates for income tax, for withholding and for VAT. This article collects what the Tax Authority leaflet «Start of activity» states about those deadlines.
Confirm that year's deadline on the tax portal before relying on these dates.
Income tax and payments on account
The leaflet states that income tax with annex B is filed from 1 April to 30 June. Payments on account are made in three instalments: by 20 July, by 20 September and by 20 December.
Withholding
Withholding is mandatory when income in the previous year exceeds €15,000, or in the year in which it is exceeded, and when the client has organised accounts.
The leaflet states rates, for example 23% for activities in the table of article 151 of the personal income tax code and 11.5% for other services. Those are the leaflet's rates, not a table of this site.
VAT under the normal regime
The periodic VAT return, under the normal quarterly regime, is filed by the 20th of the second following month. Payment is by the 25th. The return is mandatory even with no activity.
The move to monthly VAT happens in the January after the year in which turnover was €650,000 or more.
Invoices
Invoices issued on the tax portal do not need to be reported by the 5th. Pre-printed forms, according to the leaflet, are used only if volume in the previous year was under €50,000.
Key takeaways
- Income tax with annex B, according to the leaflet, is filed from 1 April to 30 June.
- Payments on account fall on 20 July, 20 September and 20 December.
- Withholding, in the leaflet, is tied to €15,000 and to clients with organised accounts.
- Under the normal quarterly regime, the VAT return is due by the 20th of the second following month and payment by the 25th.
Frequently asked questions
Official sources
- Tax Authority leaflet — Start of activity (opens in a new tab)
Autoridade Tributária e Aduaneira ·
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