Always mandatory:
Social Security – Quarterly Statement (DT): income declaration every 3 months to calculate contributions (even if VAT-exempt).
Annual IRS (Modelo 3): declaration of all income from the previous year (with Annex B or Annex C for category B).
Only if subject to VAT:
Periodic VAT Return (Modelo 300): monthly or quarterly, if you are not exempt under Art. 53 (annual turnover limit) or Art. 9 (specific exemptions).
VAT Recapitulative Statement (Modelo 349): only if you carry out intra-EU (EU) operations.
Only if you make payments to third parties:
DMR – Monthly Remuneration Statement: if you pay salaries (cat. A) or services (cat. B) with withholding tax.
Modelo 10 – Annual Income and Withholding Statement: annual summary of withholding made to residents.
Only if you pay non-residents:
Modelo 30 (monthly): report payments to non-residents (even without withholding, if it is a business expense).
Modelo 39 (annual): only if there was withholding at source on payments to non-residents.
Other special situations:
Modelo 44 (annual): landlords exempt from issuing electronic rent receipts.
Monthly Stamp Duty Return: only in specific cases (e.g., a private loan agreement without a bank).
Declaration of Start / Change / Cessation of Activity: whenever you open, change, or close the activity (at the Tax Authority).
Social Security – Quarterly Statement (DT)
Who files: TI/ENI with an active activity and without exemption. The following do not file the DT:
Those who combine employment (employment income ≥ 1× IAS) and whose average monthly self-employed income is < 4× IAS;
Pensioners (disability/old-age) whose activity is compatible.
When: By the last day of January, April, July, and October, declaring the previous 3 months (e.g., January DT = income from Oct, Nov, Dec).
How “relevant income” is calculated
70% of services provided;
20% of production/sale of goods;
20% of hospitality/restaurant/beverage services.
Contribution base and rates:
Monthly base = 1/3 of the quarter’s relevant income.
Contribution rates: 21.4% (TI) and 25.2% (ENI).
Useful adjustment: you may choose an income ±25% (in 5% steps), within legal limits.
Payment: Paid monthly between the 10th and 20th of the following month.
Example: Self-Employed (TI) — Jan–Feb–Mar invoiced €3,000 in services.
Relevant income = 70% × 3,000 = €2,100 → Monthly base = €700 → Contribution = 21.4% × 700 = €149.80/month.
To make it easier to understand, Social Security “discounts” are:
For Self-Employed (TI):
Services: approx. 3.75% to 4.99% of income;
Sale of goods or restaurant/hotel/bar services: approx. 1.07% to 1.43%;
But never less than €20 per month.
For Sole Traders (ENI):
Services: approx. 4.4% to 5.9% of income;
Sale of goods or restaurant/hotel/bar services: approx. 1.25% to 1.67%;
But never less than €20 per month.
For TI/ENI under the Simplified Regime:
FIZ automatically calculates your Quarterly Statement contribution based on issued invoices/receipts — helping you plan upcoming contribution costs;
FIZ auto-fills the Quarterly Statement based on issued invoices/receipts. With FIZ, the Quarterly Statement is submitted in Segurança Social Direta with one click;
FIZ helps avoid errors caused by manual entry / manual completion;
With FIZ, everything is under control: contribution calculation, reminders, one-click submission, and monitoring of payable documents.
Periodic VAT Return (Modelo 300)
Who files: Self-employed (TI) and sole traders (ENI) under the standard VAT regime (Art. 41 CIVA).
Exempt:
Exempt under Art. 53 CIVA — annual turnover up to €15,000 in 2025;
Exempt due to the nature of the activity (Art. 9 CIVA) — e.g., doctors, teachers, health, education, culture.
Frequency:
Quarterly — taxable persons with turnover ≤ €650,000 in the previous calendar year (Art. 41(1)(b) CIVA).
In the quarterly regime, VAT returns refer to full civil quarters and must be filed and paid by the 20th of the second month after the end of each quarter:Q1 (Jan, Feb, Mar) → file & pay by 20 May
Q2 (Apr, May, Jun) → by 20 August
Q3 (Jul, Aug, Sep) → by 20 November
Q4 (Oct, Nov, Dec) → by 20 February of the following year
⚠️ If the deadline falls on a weekend or holiday, the next business day applies.
Monthly — turnover > €650,000 (Art. 41(1)(a) CIVA) — the return and VAT payment for each month must be made by the 20th of the second following month (e.g., January VAT → by 20 March).
What you declare:
VAT charged on issued invoices;
Deductible VAT on purchases;
Exempt operations that grant the right to deduction;
Imports, exports and intra-EU operations (RITI);
Reverse charge operations (self-assessment).
Note:
The VAT return must be filed even if there is no VAT to pay — in that case it is filed as “no movement”.
There is no obligation to “pay VAT without invoicing”; the obligation is only declarative (Art. 41 CIVA).
Annual IRS (Modelo 3)
IRS – Personal Income Tax
Who files: All taxpayers with IRS-taxable income. For TI/ENI with category B income, the return must include Annex B (simplified regime) or Annex C (organized accounting).
When: Between April and June, for the previous calendar year (Art. 60 CIRS).
Purpose: Declare income from all categories, indicate withholding, deductions and tax benefits, and calculate the final tax payable or refundable.
Declaration of Start / Change / Restart / Cessation of Activity
Who files: All TI and ENI must submit this declaration in the following cases:
Start of activity (Art. 112 CIRS; Art. 31 CIVA);
Restart of activity (after a previous cessation);
Change of relevant data (activity, expected turnover, VAT regime, accounting type) (Art. 32 CIVA);
Cessation of activity (Art. 114 CIRS; Art. 33 CIVA).
Where: Via the Finance Portal (online) or in person at a Tax Office.
Deadlines:
Start or restart → within 15 days after the effective start;
Changes → within 15 days after the change occurs;
Cessation → within 30 days after closing the activity.
VAT Recapitulative Statement (Modelo 349)
Who files: Taxable persons who carry out intra-EU operations (RITI, Art. 30):
Exempt intra-EU supplies of goods (Art. 14 RITI);
Services located in another Member State where the customer is liable for the tax (reverse charge, Art. 6(6) CIVA).
Requirement:
The customer must have a valid VAT number in VIES, and the operation must be reported with that number.
Frequency:
Quarterly, as a rule (Art. 30(1) RITI);
Monthly, when the cumulative value of intra-EU supplies of goods exceeds €50,000 in a quarter or if the taxable person opts for monthly filing (Art. 30(2) and (3) RITI).
What you declare:
Customer’s VAT identification number in the other Member State;
Member State of destination;
Type of operation (goods or services);
Taxable amount (excluding VAT).
Note:
Only operations that are exempt or subject to reverse charge are included.
If there are no operations in the period, there is no obligation to file the recapitulative statement (unlike the periodic VAT return).
Monthly Stamp Duty Return
Who files:
Taxpayers who perform acts/contracts/documents/transactions subject to stamp duty and where the tax was notassessed through a notary, registry office, credit institution or insurer (Art. 2 and 44 CIS).
In practice, the vast majority of TI/ENI do not have to file this monthly return, except in specific cases (e.g., a private loan agreement without a bank).
When: By the 20th of the month following the taxable event.
Examples:
Private loan agreements;
Guarantees provided outside the financial system;
Other stamp-duty-taxable acts where the tax was not assessed by a notary, registry office, bank or insurer.
DMR – Monthly Remuneration Statement
Who files:
TI or ENI who pay IRS-taxable income to third parties, such as:
Employment income (Category A) – employees;
Self-employment income (Category B) – service providers where withholding is required.
When: By the 12th of the month following payment or making the income available (Art. 119(9) CIRS).
Does not apply to own income:
The TI/ENI’s own income is declared only in the IRS Modelo 3.
Note:
If the TI/ENI is the service provider, they will appear as a beneficiary in the DMR of the entity that paid them.
If you pay third parties with no withholding obligation (e.g., a provider exempt under Art. 53 CIVA and exempt from IRS withholding), there is no DMR to file.
Modelo 10
Annual Income and Withholding Statement
Who files: Entities (including TI/ENI) that performed IRS withholding during the year, acting as withholding agents (Art. 119 CIRS).
When: By 10 February of the following year.
Purpose: Declare income paid to third parties and IRS withholding performed.
Note: If the TI did not withhold (no employees, no providers subject to withholding) → no Modelo 10 to file.
Modelo 30
Monthly Statement of Withholding Tax and Entities Paying Income to Non-Residents
Who files:
Individuals or entities with residence/registered office/effective management in Portugal who make payments to non-resident entities, with or without withholding (Art. 119(6) CIRS);
Includes payments to EU entities and third countries (outside the EU);
Applies only when the payment is made within the scope of business/professional activity.
If the payment is made purely as a private individual (personal use, outside the activity) and is not recorded as a business expense, there is no Modelo 30 obligation.
When: By the end of the 2nd month following the payment or making the income available.
Purpose:
Report payments to non-residents to the Tax Authority;
Declare whether withholding tax was applied (IRS/IRC);
Identify the beneficiary (name, country of residence, foreign tax ID or equivalent).
Examples (professional/business activity):
Payment to freelancers abroad (design, programming, consulting);
Purchase of software or digital services from companies outside Portugal;
Payment of royalties, interest or professional services to non-resident entities.
Important note:
Even when there is no withholding (due to a double tax treaty or legal exemption), the obligation to file Modelo 30 remains;
When the income is considered Portuguese-source (Art. 18 CIRS), the payer must act as a withholding agent, applying withholding (generally 25%, unless a treaty applies);
Failure to file may result in fines (General Regime of Tax Offences, Art. 119).
Modelo 39
Annual Statement of Income Paid to Non-Residents
Who files:
Entities, including TI and ENI, that during the year paid Portuguese-source income to non-residents and withheld IRS/IRC at source (Art. 119 CIRS).
Only filed by those who acted as withholding agents (i.e., withheld tax).
When: By January of the year following the income payments.
Purpose:
Report to the Tax Authority the income paid to non-residents and withholding performed;
Enables control of the correct application of double tax treaties and national legislation.
Examples when TI/ENI must file:
Paid a non-resident freelancer (e.g., USA, Georgia) and withheld 25% because it was Portuguese-source income with no applicable treaty;
Paid royalties/interest/professional services to a non-resident company with withholding;
Paid consulting or another service to a non-resident entity and applied withholding.
Important note:
If the payment to a non-resident is not subject to withholding (e.g., treaty applies or it is not Portuguese-source), the TI/ENI does not file Modelo 39; in that case only Modelo 30 (monthly) is filed to report the payment.
Modelo 44
Annual Rent Statement
Who files:
Landlords (individuals, including TI or ENI) who receive rental income but are exempt from issuing electronic rent receipts (age ≥ 65 or annual rental income ≤ €2,000).
When: By 31 January of the year following the receipt of rents.
Purpose:
Report to the Tax Authority the amounts received from rentals when they were not communicated through electronic rent receipts.