Discover the declarations you have to submit in June 2023!
Posted: Thu Dec 05, 2024 10:37 am
Find out which tax returns and legal obligations you need to submit in June 2023. Stay up to date with all the important dates and information to meet your tax obligations and avoid fines.
Communication of invoice details - by 5 June
According to the amendments to article 3 of Decree Law no. 198/2012 , communicating invoice details by electronic data transmission has become mandatory for all companies that are subject to the rules for issuing invoices in Portuguese territory and carry out transactions subject to VAT. June 5th is the deadline for submitting the SAF-T, however, the Tax Authority allows submission up until the 8th of the same month, without incurring fines.
Monthly Statement of Remuneration - until June 12th
Companies must communicate, by electronic data transmission, line database relating to each worker: income and respective tax withholdings, deductions made for mandatory contributions to social protection schemes and legal health subsystems and trade union dues, relating to the month of May.
Periodic Monthly VAT Declaration - until June 20th
This is the deadline for submitting the monthly Periodic VAT Declaration and respective annexes, referring to May.
VAT Summary Declaration - until June 20th
If the company has carried out intra-Community transfers or provided services in Member States, the Recapitulative VAT Declaration must be submitted by 20 June by taxpayers under the normal monthly regime (for May).
Stamp Duty Declaration - until June 20th
Amounts that have been settled in contracts, documents, titles or other documents practiced in May 2023.
VAT Refund Request - until June 30th
Submission of the VAT refund request by taxable persons for the tax paid, in the same calendar year, in another Member State or third country, when the amount to be refunded exceeds €400 (period of no less than three consecutive months).
Communication of invoice details - by 5 June
According to the amendments to article 3 of Decree Law no. 198/2012 , communicating invoice details by electronic data transmission has become mandatory for all companies that are subject to the rules for issuing invoices in Portuguese territory and carry out transactions subject to VAT. June 5th is the deadline for submitting the SAF-T, however, the Tax Authority allows submission up until the 8th of the same month, without incurring fines.
Monthly Statement of Remuneration - until June 12th
Companies must communicate, by electronic data transmission, line database relating to each worker: income and respective tax withholdings, deductions made for mandatory contributions to social protection schemes and legal health subsystems and trade union dues, relating to the month of May.
Periodic Monthly VAT Declaration - until June 20th
This is the deadline for submitting the monthly Periodic VAT Declaration and respective annexes, referring to May.
VAT Summary Declaration - until June 20th
If the company has carried out intra-Community transfers or provided services in Member States, the Recapitulative VAT Declaration must be submitted by 20 June by taxpayers under the normal monthly regime (for May).
Stamp Duty Declaration - until June 20th
Amounts that have been settled in contracts, documents, titles or other documents practiced in May 2023.
VAT Refund Request - until June 30th
Submission of the VAT refund request by taxable persons for the tax paid, in the same calendar year, in another Member State or third country, when the amount to be refunded exceeds €400 (period of no less than three consecutive months).