Tax Authority Confirms August and September 2025 Deadlines for Key Fiscal Obligations
The Portuguese Tax and Customs Authority (Autoridade Tributária e Aduaneira) has outlined the fiscal responsibilities for taxpayers for the period of August and September 2025, with several key deadlines affecting property owners, businesses, and employers. The official schedule includes submission and payment dates for Municipal Property Tax (IMI), Value Added Tax (IVA), and Stamp Duty (Imposto do Selo).
A significant deadline for property owners is for the payment of the second installment of the Municipal Property Tax (IMI) from the previous year. For property owners with a total IMI liability exceeding €500, this payment is due by the 1st of September. This tax is a local levy on property ownership and is a critical component of municipal funding.
For businesses and professionals, several obligations are due. The monthly recapitulative declaration for VAT, detailing intra-community transactions, must be submitted by the 31st of August for those on a monthly regime. Also by this date, all entities that issue invoices must communicate the details of the previous month's invoices to the tax authority electronically.
Entities involved in transactions subject to Stamp Duty are required to submit the Monthly Stamp Duty Declaration (DMIS) by the 31st of August, reporting all relevant acts from the month of July. This includes many real estate transactions, such as sales and mortgages.
The deadline for the submission of the periodic VAT declaration for the second quarter of 2025 is the 22nd of September for taxpayers on the quarterly regime. The corresponding payment for this period is due by the 25th of September. Those on the monthly VAT regime must also make their payment for the month of June by this date.
Additionally, employers are required to submit their Monthly Remuneration Statement by the 31st of August, detailing salaries paid and taxes withheld for the month of July. By the same date, notaries must submit their Model 11 declaration, listing all official acts they have processed.
The tax authority also reminds vehicle owners that the Single Circulation Tax (IUC) for vehicles with a registration anniversary in August is due for payment during this month, with a final deadline of the 1st of September.
According to tax consultant Sofia Alves, 'Meeting these deadlines is fundamental for compliance. The system is highly digitized, and failure to submit or pay on time is automatically flagged, often resulting in immediate penalties.' She advises all taxpayers, especially those with complex holdings like real estate, to ensure their declarations are prepared and submitted well in advance of the final dates.
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