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Tax reporting & deadlines

Nine deadlines a year, and the AT portal won't remind you about any of them

Quarterly VAT, the recapitulative statement, Social Security declarations, annual income tax. Descodify knows which ones apply to your situation, calculates the numbers from your actual invoices, and reminds you before each one is due.

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A deadline engine that knows your situation

Not every obligation applies to every freelancer. Descodify filters deadlines based on your regime, your activity type, and whether you have EU clients.

Declaração Periódica de IVA

Quarterly VAT declaration

Quarterly

Due by the 20th of the second month after each quarter ends. If you're above the Article 53 VAT exemption threshold, you're filing this four times a year. Descodify pre-calculates the totals with a full rate breakdown so you know the numbers before you open the AT portal.

Recapitulative statement

Declaração Recapitulativa de IVA

Easy to miss

If you invoice businesses in other EU countries, you're required to submit this quarterly. It lists every EU B2B transaction by customer and country. The AT portal doesn't flag it as mandatory or tell you when it's due. Missing it can result in fines. This is the one that catches expats off guard - I only found out about it from an expat forum.

Descodify detects that you have EU clients, flags the obligation, and pre-fills the statement from your invoices.

Social Security quarterly declaration

Declaração Trimestral à Segurança Social

Quarterly

Your declared income from the previous quarter determines your monthly Social Security contributions for the next three months. That lag catches people off guard - a strong Q1 means higher payments in Q2. Descodify calculates the amount from your actual invoices so you see the number coming.

Monthly invoice communication to AT

Comunicação de faturas

Monthly

All invoices must be reported to AT by the 12th of the following month. Descodify handles this automatically through AT's web service. You don't have to do anything.

Plus annual income tax (Modelo 3 de IRS), annual activity confirmation, and other obligations depending on your situation. Descodify tracks all of them.

Email reminders, 7 days out

Every morning, Descodify checks which deadlines are coming up in the next 7 days for every user. If something is due, you get an email. The email tells you what the obligation is, when it's due, and what you need to do.

On your dashboard, each deadline shows up with a checkbox. When you've submitted the declaration on the AT portal or Segurança Social Direta, check it off. Descodify keeps a record of what you've completed and what's still pending. Simple, but it removes the mental load of remembering.

Social Security contributions - the math, explained

How it's calculated

Portugal uses a 21.4% contribution rate for self-employed workers. But it's not applied to your full income. For service providers, 70% of your declared quarterly income is used as the reference. For goods sellers, it's 20%. Then there's a monthly cap based on the IAS (Indexante dos Apoios Sociais) - currently €522.50/month.

The quarterly declaration you submit in January, for example, is based on your income from October through December. The resulting monthly contribution applies to February, March, and April. That quarter-lag is what surprises people.

Descodify calculates all of this from your actual invoices. On your dashboard, you see your estimated monthly contribution before Segurança Social sends the bill. If you're still in your 12-month exemption period, Descodify shows that too.

Quarterly VAT - already calculated

When the quarterly VAT declaration is due, Descodify has already calculated everything from your invoices: total revenue per VAT rate, exempt amounts (EU reverse charge, non-EU exports), and the net VAT you owe or are owed.

The reporting page shows a breakdown by rate - 23%, 13%, 6%, exempt, reverse charge - so you can verify the numbers before entering them on the AT portal. For EU B2B transactions, the recapitulative statement is pre-filled with customer-level totals.

The €200k threshold you need to see coming

The simplified regime has a €200,000 annual revenue ceiling. Cross it and you move to the normal regime - which means mandatory organized accounting, an accountant, and a different set of obligations.

Descodify tracks your year-to-date revenue against this limit. Your dashboard shows whether you're comfortably below, approaching, or over the threshold. If you're getting close, you have time to plan the transition instead of discovering it after the fact.

Stop tracking deadlines in your head

Sign up, set your business profile, and Descodify figures out which obligations apply to you. Reminders, calculations, and checklists - handled.

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