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Summer 2024 – tax holidays – VAT returns deadlines

Summer 2024 is here which means tax holidays in Portugal!

In the table below you will find some key points to take into account due to summer holidays:

– suspension of tax audits deadlines and administrative claim deadlines in August; and,

– transfer to September of VAT  reports usually filed in August (June and 2nd quarter).

PROCEDURAL DEADLINES – tax holidays

  • tax audit deadlines are suspended during the month of August; and,

  • deadlines in favor of taxpayer for preliminary hearings in tax procedures, administrative claims, reduction of penalties, hierarchical appeals, and officious revision of tax acts, ending in August, are transferred to the 1st business day of September

    • VAT DEADLINES – tax holidays

    New deadlines to submit and pay VAT (* Intrastat deadline remains the same, 15 August:

    VAT ReturnsDeadline for submissionDeadline for payment
    June & July 202420.09.202425.09.2024
    2nd Quarter 202420.09.202425.09.2024
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