ON Time | Tax Calendar - July 2026

Have you caught yourself thinking that the year has only just begun... and suddenly it's already July? The first few months have flown by and, along the way, decisions have been made, goals have been achieved, and others have fallen by the wayside. July is a good time to look back at what has already been accomplished and understand what you still want to achieve in the months ahead.

It is not always easy to maintain the same level of attention across everything happening in a business. Between day-to-day operations and the new challenges that continue to arise, some deadlines end up approaching much faster than expected.

To help you stay on track, we have gathered the key dates for July in one place, in a simple and straightforward format. This way, you know exactly what needs your attention throughout the month and what should not be left until the last minute.

July brings several important deadlines, and having this overview in advance helps you manage everything with greater confidence and fewer surprises along the way.

Until July 1

• AIMI: Submission by married taxpayers or taxpayers in a civil partnership of the declaration opting for joint taxation for the purposes of the Additional Municipal Property Tax (AIMI), as provided for in Article 135-D of the IMI Code, if this option was not exercised in the previous year.
• AIMI: Submission by married taxpayers under community property regimes who do not opt for joint taxation for AIMI purposes, of a joint declaration identifying which properties are individually owned and which are jointly owned by the couple, should they wish to be taxed individually according to their own properties and share of common assets, as provided for in Article 135-D of the IMI Code.

Until July 6

• IRS / IRC / VAT: Electronic submission of invoice data issued during the previous month, or notification of the absence of invoices, by individuals or legal entities with headquarters, a permanent establishment, or tax residence in Portuguese territory and carrying out VAT-taxable operations therein.

Until July 10

• IRS: Submission of the Monthly Remuneration Declaration by electronic data transmission by entities paying employment income subject to IRS, including exempt income and income excluded from taxation under Articles 2, 2-A and 12 of the IRS Code, reporting such income and respective withholding taxes, deductions related to mandatory social protection schemes, legal healthcare subsystems and union membership fees, concerning the previous month.

Until July 15

• IRS / IMT / Stamp Duty: Submission of Model Declaration 11 by electronic data transmission by notaries and other officials or entities performing notarial functions, as well as professionals authorized to authenticate private documents that formalize acts or contracts subject to income or property taxation, reporting acts carried out during the previous month.
• IRS / IRC / VAT / Stamp Duty: Submission of the Simplified Business Information / Annual Declaration (IES/DA) by electronic data transmission by taxpayers required to submit it, whose tax period coincides with the calendar year, together with the corresponding annexes.
• IMT: Electronic submission by the competent services of the Ministry of Foreign Affairs of proof relating to transfers of real estate located in Portugal executed abroad and legalized during the previous quarter.
• IMI: Submission of Model Declaration 2 by electronic data transmission by water, electricity and fixed telephone service providers regarding contracts entered into with customers, as well as amendments thereto, occurring during the previous quarter.

Until July 20

• VAT: Submission of the Periodic VAT Return by electronic data transmission, together with any required annexes, by taxpayers under the monthly VAT regime regarding transactions carried out in May.
• VAT: Submission of the Recapitulative Statement by electronic data transmission by taxpayers under the monthly VAT regime who, during the previous month, carried out intra-Community supplies of goods and/or services to taxable persons registered in other Member States, where such transactions are taxable there under Article 6 of the Portuguese VAT Code, and by taxpayers under the quarterly VAT regime when the total value of intra-Community supplies to be included in the declaration exceeds €50,000 during the current quarter or in any month thereof.
• VAT: Submission of the Recapitulative Statement by electronic data transmission by taxpayers under the quarterly VAT regime who carried out intra-Community supplies of goods and/or services during the previous quarter to taxable persons registered in other Member States, where such transactions are taxable there under Article 6 of the Portuguese VAT Code, provided the value of intra-Community supplies did not exceed €50,000 during the current quarter or any of the previous four quarters.
• Stamp Duty: Submission of the Monthly Stamp Duty Declaration (DMIS) by electronic data transmission by taxpayers carrying out acts, contracts, documents, securities or other events subject to Stamp Duty, even where exempt, during the previous month, or where tax under Item 29 of the General Stamp Duty Table was assessed during the previous quarter.

Until July 31

• IRS: Submission of the Monthly Remuneration Declaration by electronic data transmission by entities paying employment income subject to IRS, including exempt income and income excluded from taxation under Articles 2, 2-A and 12 of the IRS Code, reporting such income and respective withholding taxes, deductions related to mandatory social protection schemes, legal healthcare subsystems and union membership fees, concerning the previous month.
• IRS / IMT / Stamp Duty: Submission of Model Declaration 11 by electronic data transmission by notaries and other officials or entities performing notarial functions, as well as professionals authorized to authenticate private documents that formalize acts or contracts subject to income or property taxation, reporting acts carried out during the previous month.
• VAT: Classification of invoices relating to relevant transactions through the Tax Portal and confirmation of the provisional declaration made available directly on the Tax Portal, based on relevant information held by the Portuguese Tax and Customs Authority, by retailers subject to the special taxation regime set out in Article 60 of the Portuguese VAT Code, regarding the second quarter.

By the end of the month

• CEIF Contributions: Submission of Model Declaration 28 by electronic data transmission by entities referred to in Article 2 of the Extraordinary Contribution on the Pharmaceutical Industry regime, approved by Article 168 of Law No. 82-B/2014 of December 31, which are not exempt under Article 5(2) of the same regime, reporting the extraordinary contribution assessed during the second quarter.
• IRS / IRC: Submission of Model Declaration 30 by electronic data transmission by entities paying income to taxpayers not resident in Portuguese territory, regarding payments made in May.
• IRS: Submission of Model Declaration 31 by electronic data transmission by entities paying income subject to withholding tax at final rates whose beneficiaries are exempt from withholding, exempt from taxation or entitled to reduced rates and are resident in Portuguese territory.
• IRS: Submission of Model Declaration 33 by electronic data transmission by entities responsible for registering or depositing securities.
• IRS: Submission of Model Declaration 34 by electronic data transmission by entities issuing securities subject to registration or deposit in Portugal.
• IRS / IRC: Submission of Model Declaration 40 by electronic data transmission by credit institutions, financial companies and other payment service providers regarding the value of payment flows carried out during the previous calendar year through credit cards, debit cards or other electronic payment methods by IRS or IRC taxpayers.
• CEFIDM Contributions: Submission of Model Declaration 56 by electronic data transmission by entities referred to in Article 2 of the Extraordinary Contribution on Suppliers of Medical Devices to the National Health Service regime, reporting the contribution assessed during the second quarter.
• CESOP: Electronic communication by payment service providers referred to in Article 3(1) of Law No. 81/2023 of 28 December, regarding records of cross-border payments and their beneficiaries carried out during the previous calendar quarter.
• VAT: Electronic submission of VAT refund claims by taxpayers regarding VAT incurred during the current calendar year in another Member State and VAT incurred in Portugal by taxpayers established in third countries, where the refundable amount exceeds €400 and relates to a period of no less than three consecutive months, in accordance with Decree-Law No. 186/2009 of 12 August.
• IRS / IRC: Submission of Model Declaration 30 by electronic data transmission by entities paying income to taxpayers not resident in Portuguese territory, regarding payments made in June.

The interpretation expressed herein is not intended to standardize the interpretation and application of tax and accounting rules and is therefore not binding on Moloni. Specialized professional advice should be sought for each of the matters addressed.