- Annual VAT return in Portugal is a recapitulative statement due by mid-July of the following year
- Deadline for 2024 reporting year is extended to 25 July 2025
- Companies registered for VAT in Portugal must submit this return, known as IES/DA
- Normally, no VAT payment is due upon submission
- In case of VAT de-registration, the last return is due 30 days after de-registration
- Submission must be done electronically using specific software from the tax authorities’ website
- Nil returns are not required if no activity occurred during the year
- Include the competent tax office code when completing the return
- Reporting period must be exact and adjusted for registration or de-registration dates
- Special deadline applies for companies de-registered during the reporting year
- Confirm any changes in previously communicated UBO information
- Report additional information for transactions with the same suppliers or customers exceeding EUR 25,000
Source: marosavat.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
