2026 deadlines for solo entrepreneurs
January
| Date | Obligation | Details |
|---|
| Jan 10–20 | SS contribution | Monthly payment to Segurança Social |
| Jan 31 | Q4 Social Security declaration | Declare Oct–Dec income to SS |
February
| Date | Obligation | Details |
|---|
| Feb 10–20 | SS contribution | Monthly payment |
| Feb 20 | Q4 VAT return | Declaração Periódica de IVA (Oct–Dec) |
| End of Feb | Agregado familiar | Optionally indicate your household on the AT portal (used for AT's pre-filled return; a Modelo 3 filer declares it on the form) |
| End of Feb | e-Fatura review | Categorize expenses on e-fatura portal |
March
| Date | Obligation | Details |
|---|
| Mar 10–20 | SS contribution | Monthly payment |
| Mar 15 | Deductions published | AT publishes the deductions it computed from your e-fatura data |
| Mar 31 | Deduction complaint | Last day to complain (reclamação) about the general family expenses or exigência de fatura figure. Health, education and housing are corrected by declaring your own totals on the return |
April
| Date | Obligation | Details |
|---|
| Apr 1 | IRS filing opens | Modelo 3 submission for 2025 income |
| Apr 10–20 | SS contribution | Monthly payment |
| Apr 30 | Q1 Social Security declaration | Declare Jan–Mar income to SS |
May
| Date | Obligation | Details |
|---|
| May 10–20 | SS contribution | Monthly payment |
| May 20 | Q1 VAT return | Declaração Periódica de IVA (Jan–Mar) |
June
| Date | Obligation | Details |
|---|
| Jun 10–20 | SS contribution | Monthly payment |
| Jun 30 | IRS filing closes | Last day to submit Modelo 3 |
July
| Date | Obligation | Details |
|---|
| Jul 10–20 | SS contribution | Monthly payment |
| Jul 20 | IRS payment on account | Pagamentos por conta, only if AT's nota demonstrativa asks for them |
| Jul 31 | Q2 Social Security 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 | Monthly payment |
| Aug 31 | IRS payment/refund | Payment deadline if you owe; refund issued |
September–December
| Date | Obligation | Details |
|---|
| 10th–20th monthly | SS contribution | Monthly payment |
| Sep 20 | IRS payment on account | Pagamentos por conta, only if AT's nota demonstrativa asks for them |
| Sep 20 | Q2 VAT return | Declaração Periódica de IVA (Apr–Jun). Deferred from August by law. In 2026 the 20th is a Sunday, so file by Sep 21 |
| Oct 31 | Q3 Social Security declaration | Declare Jul–Sep income to SS |
| Nov 20 | Q3 VAT return | Declaração Periódica de IVA (Jul–Sep) |
| Dec 20 | IRS payment on account | Pagamentos por conta, only if AT's nota demonstrativa asks for them |
Recapitulative statement (Declaração Recapitulativa)
If you invoiced services or goods 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. It is due by the 20th of the month after the quarter ends (20 January, April, July and October), which is earlier than the VAT return for the same quarter. Easy to miss. If your sales of goods to businesses in other EU countries go over €50,000 in the current quarter or any of the four before it, you file it monthly instead (services never trigger this). Under the Article 53 exemption you no longer file it, for operations carried out from 1 July 2025 onward.
Notes
- VAT returns apply if you're on the standard VAT regime. If you're exempt under Article 53 you file none for purely domestic activity, but you do file one for any period in which you owe VAT by reverse charge on services bought from a supplier abroad
- SS contributions are paid between the 10th and 20th of each month
- Bold items are the deadlines most people miss
- All filings are done through the Portal das Finanças (IRS, VAT) or Segurança Social Direta (SS)