The Annual VAT return in Portugal is due by mid-July of the following year, but this year the deadline is extended to 31st July 2024. Companies registered for VAT purposes must submit this recapitulative return for informative purposes, known as IES/DA. The submission must be done electronically using specific software from the tax authorities’ website. If there is no activity during the year, a nil annual VAT return must still be submitted. The reporting period must be accurate, and the tax office code corresponding to the company must be included. If a company de-registers, the last annual VAT return must be submitted within 30 days after the de-registration date.
Source Marosa
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