Know what you have to point out in your fiscal calendar until the end of the year – The Economic Journal

Know what you have to point out in your fiscal calendar until the end of the year - The Economic Journal


Be aware of the dates marked in the Fiscal Calendar 2018 for the payment of taxes to the Tax and Customs Authority. Check all taxes payable to the end of the year for citizens and businesses. Do not miss the tax deadlines this December.

Taxes payable until October 22

The payment of amounts withheld in the month of September, in the case of natural persons, must be paid by this deadline.

The companies also have until the 20th to pay the amounts withheld in the previous month, for the purposes of Corporate Income Tax.

  • Payment of Social Security Contributions

In the case of self-employed workers, the payment of Social Security contributions is monthly.

  • Stamp Tax Payment

Until the 20th, it is necessary to present the settled values ​​of stamp duty, referring to September.

Taxes payable through October 31

  • Special Payments Per Account (IRC)

Until the last day of October, companies engaged in commercial, industrial or agricultural activities are obliged to make the second payment on account related to corporate income tax

Holders of vehicles registered this month must make the annual payment of the single traffic tax.

Other taxes payable in October

Certain economic activities are subject to specific taxes during the month of October

  • Extraordinary Contribution on the Pharmaceutical Industry
  • Extraordinary Contribution on the Energy Sector

Taxes payable until November 12

If you are in the normal VAT regime on a monthly basis of the normal regime, you must pay this tax by the ATM (for amounts not exceeding € 100,000), at the branches of the financial services or CTT, corresponding to the tax ascertained in the declaration concerning September.

Taxes payable until November 15

  • Quarterly VAT payment

If you are in the quarterly VAT regime this is the deadline for payment of the tax referring to the 3rd quarter. You can use the following means of payment: CTT counters or Treasury of Finance or even for amounts not exceeding € 100,000 through ATM.

Taxes payable until November 20

Payment of this tax must be made at the branches of the financial services or CTT or through the ATM, corresponding to the tax deducted in the declaration for the third quarter, by the taxpayers covered by the special scheme of small retailers.

Submission of monthly recapitulative statement for October 2018. Recapitulative statement: intra-Community transfers of goods and assimilated operations / services rendered. You should do so on the AT portal. Applicable to taxpayers in the monthly regime; and in the quarterly scheme when the total of intra-Community transfers of goods to be included in the Recapitulative Statement has exceeded € 50,000 in the current quarter or in any of the previous four quarters.

Up to this deadline, the invoice elements for October 2018 should also be communicated. Communication should be made: by electronic transmission in real time, integrated in an Electronic Billing program, using the webservice to be made available by the TA; by sending the monthly SAF-T (PT) file, using the application made available in the Finance Portal; or by direct insertion in the Finance Portal

This is the deadline for payment of amounts withheld in the month of October, in the case of natural persons.

It also has until the 20th to pay the amounts withheld in the previous month, for the purposes of Tax on companies.

  • Payment of Contributions (Social Security)

In the case of self-employed workers, you will have to pay Social Security contributions until the deadline of November 20. You can do it through the internet, bank counter, CTT / Multibanco or the Regional Social Security Center (CRSS).

  • Stamp Tax Payment

It is necessary to present until the 20th the assessed values ​​of stamp duty, referring to the previous month.

Taxes payable up to November 30

Holders of vehicles registered in the month of November must make the annual payment of the single traffic tax.

  • Municipal Property Tax Payment (IMI)

November is the month of payment of the 2nd or 3rd and last installment of the municipal property tax. Place of payment: Internet, Treasury of Finance, CTT / Multibanco or other collecting entities.

The payment of IMI is made in an installment (April) when its amount is equal to or less than € 250. In two installments (April and November) when its amount exceeds € 250 and € 500 or less. Or in three installments (April, July and November) when its amount exceeds 500 €.

Taxes payable until December 10

If you are in the normal VAT regime on a monthly basis, you must pay the Value Added Tax for the month of October. Payment can be made by ATM (for amounts not exceeding € 100,000), at CTT branches or in various Finance offices.

Taxes payable up to December 15

  • Additional Payment State Spill

By December 15, companies that carry out commercial, industrial or agricultural activity (with a taxable profit in excess of € 1,500,000) must proceed with the third additional payment of state taxes.

  • Payment by Account (IRC)

Until the 15th, companies engaged in activities of a commercial, industrial or agricultural nature are obliged to make the third payment on account related to corporate income tax.

Taxes payable through December 20

This is the deadline for payment of amounts withheld in the month of October, in the case of natural persons. Place of payment: Internet, Treasury of Finance, CTT / Multibanco or other collecting entities.

You also have until the 20th to pay the amounts withheld in the previous month, for the purposes of Corporate Income Tax. Place of payment: Internet, Treasury of Finance, CTT / Multibanco or other collecting entities.

Day 20 is the deadline for the second installment of IRS payment for category B (business and professional income). They may not make this payment on account and also the 3rd case verify, by the elements available to them, that the deductions already made, plus, when applicable, the payment on account made in the meantime (in July) for the same year , are equal to or higher than the IRS due to the final, and if they fail to earn Category B income.

  • Payment of Contributions (Social Security)

If you are a self-employed person, you will have to pay Social Security contributions until the 20th.

  • Stamp Tax Payment

It is necessary to present until the 20th the assessed values ​​of stamp duty, referring to the month of November.

  • Extraordinary Contribution of the Energy Sector

Until December 20, it is possible to pay the extraordinary contribution by natural or legal persons that carry out activities in the energy sector.

Taxes payable through December 31

The holders of vehicles registered in the month of December must make the annual payment of the single tax of circulation.



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