The main reporting obligation for all Portuguese VAT registered entities is the filing of periodic VAT returns. These are normally filed every month, or for each quarter ending 31 March, 30 June, 30 September and 31 December.
Businesses with turnover of less than €650,000 in the preceding year can file quarterly VAT returns.
The filing deadline for both monthly returns and quarterly returns is the 20th day of the second
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Web page updated on 17 Mar 2025 15:34