2026 deadlines for solo entrepreneurs
January
| Date | Obligation | Details |
|---|
| Jan 10–20 | SS contribution (Oct income) | Monthly payment to Segurança Social |
| Jan 15 | Q4 SS declaration | Declare Oct–Dec income to SS |
February
| Date | Obligation | Details |
|---|
| Feb 10–20 | SS contribution (Nov income) | Monthly payment |
| Feb 15 | Agregado familiar | Confirm/update household on AT portal |
| Feb 20 | Q4 VAT return | Declaração Periódica de IVA (Oct–Dec) |
| Feb 25 | e-Fatura review | Categorize expenses on e-fatura portal |
March
| Date | Obligation | Details |
|---|
| Mar 10–20 | SS contribution (Dec income) | Monthly payment |
| Mar 31 | Deduction confirmation | Confirm pre-filled Anexo H deductions on AT |
April
| Date | Obligation | Details |
|---|
| Apr 1 | IRS filing opens | Modelo 3 submission for 2025 income |
| Apr 10–20 | SS contribution (Jan income) | Monthly payment |
| Apr 15 | Q1 SS declaration | Declare Jan–Mar income to SS |
May
| Date | Obligation | Details |
|---|
| May 10–20 | SS contribution (Feb income) | Monthly payment |
| May 20 | Q1 VAT return | Declaração Periódica de IVA (Jan–Mar) |
June
| Date | Obligation | Details |
|---|
| Jun 10–20 | SS contribution (Mar income) | Monthly payment |
| Jun 30 | IRS filing closes | Last day to submit Modelo 3 |
July
| Date | Obligation | Details |
|---|
| Jul 10–20 | SS contribution (Apr income) | Monthly payment |
| Jul 15 | Q2 SS declaration | Declare Apr–Jun income to SS |
| Jul 31 | AT issues assessment | Nota de liquidação (refund or payment due) |
August
| Date | Obligation | Details |
|---|
| Aug 10–20 | SS contribution (May income) | Monthly payment |
| Aug 20 | Q2 VAT return | Declaração Periódica de IVA (Apr–Jun) |
| Aug 31 | IRS payment/refund | Payment deadline if you owe; refund issued |
September–December
| Date | Obligation | Details |
|---|
| 10th–20th monthly | SS contribution | Monthly payment |
| Oct 15 | Q3 SS declaration | Declare Jul–Sep income to SS |
| Nov 20 | Q3 VAT return | Declaração Periódica de IVA (Jul–Sep) |
Recapitulative statement (Declaração Recapitulativa)
If you invoiced services to businesses in other EU countries during any quarter and you are in the normal VAT regime, you must also file a recapitulative statement for that quarter. Same deadline as the VAT return. Easy to miss, AT doesn't remind you. Under the Article 53 exemption you no longer file it, for operations carried out from 1 July 2025 onward.
Notes
- VAT returns only apply if you're on the standard VAT regime (not if exempt under Article 53)
- SS contributions are paid between the 10th and 20th of each month, no reminder from SS
- Bold items are the deadlines most people miss
- All filings are done through the Portal das Finanças (IRS, VAT) or Segurança Social Direta (SS)