Portuguese companies registered for VAT must submit an Annual VAT return, also known as IES/DA, by 15th July of the following year. The return is for informative purposes and is usually not subject to VAT payment. Companies de-registered must submit the last annual VAT return within 30 days of de-registration. The reporting period must be accurate, and a nil return must be submitted if there was no activity. The return must be submitted electronically using specific software from the tax authorities’ website.
Source Marosa
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