ON Time: Tax Calendar - April 2026

Have you ever stopped to think about what April has in store for your business? This is the time to take a step back and look at the month as a whole. Which projects deserve priority? Which tasks can be streamlined or even eliminated? Taking a few minutes to plan now means less rush and more clarity about what truly matters this month.

If you run a small or medium-sized business, take the opportunity to reflect: what has brought you results over the past few months? And what could have been done differently? This is the perfect month to adjust routines, test new ideas, and prepare strategies that make your day-to-day easier and open the door to new opportunities.

And yes, organising April doesn’t have to be complicated! Think of it as a series of small checkpoints throughout the month: review outstanding payments, confirm important tasks, and define priorities week by week. With small actions like these, you can stay organised, reduce unexpected issues, and keep your business growing.

Until 8 April

• Personal Income Tax/ Corporate Income Tax/ VAT: Electronic submission of data regarding the elements of invoices issued in the previous month, or their absence, by individuals or legal entities with registered office, permanent establishment, or tax domicile in Portuguese territory, and which carry out VAT-taxable operations in Portugal.

Until 10 April

• Personal Income Tax: Submission of the Monthly Remuneration Statement, via electronic data transmission, by entities paying employment income subject to IRS, even if exempt or excluded from taxation under Articles 2, 2-A, and 12 of the IRS Code, to report such income and corresponding tax withholdings, as well as deductions made for mandatory social security contributions, statutory health subsystems, and trade union fees, relating to the previous month.

Until 15 April

• IRS / IMT / Stamp Duty: Submission of Model 11 Declaration, via electronic data transmission, by notaries and other officials or entities performing notarial functions, as well as entities or professionals authorised to certify private documents relating to acts or contracts subject to income or property tax, listing the acts carried out in the previous month.
• VAT: Submission of the Recapitulative Statement, via electronic data transmission, by taxable persons under the standard quarterly regime who, in the previous quarter, carried out intra-Community supplies of goods and/or services to VAT-registered entities in other Member States, when such transactions fall under Article 6 of the VAT Code and total intra-Community supplies have not exceeded €50,000 in the current quarter or in any of the previous four quarters.
• VAT: Submission of the Recapitulative Statement, via electronic data transmission, by taxable persons under the standard monthly regime who carried out such transactions in the previous month, and by quarterly regime taxpayers when intra-Community supplies exceed €50,000 in the current quarter (or any month of the quarter).
• IMT: Electronic submission of a report by the competent services of the Ministry of Foreign Affairs, confirming the transfer of immovable property located in Portugal, carried out abroad and legalised in the previous quarter.
• IMI: Submission of Model 2 Declaration, via electronic data transmission, by water, energy, and fixed-line telecommunications providers, reporting contracts concluded with customers and any changes made during the previous quarter.

Until 20 April

• VAT: Submission of the Periodic VAT Return, via electronic data transmission, including applicable annexes, by taxable persons under the standard monthly regime, relating to operations carried out in February.
• VAT: Submission of the Recapitulative Statement (same conditions as above), depending on regime and transaction thresholds.
• Stamp Duty: Submission of the Monthly Stamp Duty Declaration (DMIS), via electronic data transmission, by taxable persons who formalise acts, contracts, documents, or other taxable events subject to Stamp Duty, even if exempt, carried out in the previous month, or where tax was settled under item 29 of the General Stamp Duty Table in the previous quarter.

By the end of the month

• IRS / IRC: Submission of Model 30 Declaration via electronic data transmission, by entities paying income to non-resident taxpayers in Portuguese territory, relating to February.
• CEFIDM Contributions: Submission of Model 56 Declaration, via electronic transmission, regarding adjustments to be made for the previous year in the calculation of the extraordinary contribution on suppliers to the medical devices industry of the National Health Service (SNS).
• CEFIDM Contributions: Submission of Model 56 by entities subject to the regime for the first quarter contribution.
• CEIF Contributions: Submission of Model 28 Declaration via electronic data transmission by entities covered under the extraordinary contribution regime on the pharmaceutical industry, reporting the contribution calculated for the first quarter.
• CESOP: Electronic communication by payment service providers, as defined in Article 3(1) of Law No. 81/2023 of 28 December, of records relating to cross-border payments and their beneficiaries for the previous calendar quarter.
• VAT: Submission of VAT refund requests by taxable persons for VAT incurred in another Member State within the same calendar year, or VAT incurred in Portugal by taxable persons from third countries, where the refund amount exceeds €400 and relates to a period of at least three consecutive months, as set out in Decree-Law No. 186/2009 of 12 August.
• AIMI: Submission, by each heir, of a declaration confirming their respective shares in an undivided inheritance, as declared by the head of the household, if they wish to avoid the inheritance being treated as a legal entity for the purposes of the Additional Municipal Property Tax (AIMI), as provided for in Article 135-E of the IMI Code.

The interpretation presented here does not aim to standardise the interpretation or application of tax and accounting rules, is not binding on Moloni, and specialised professional advice should be sought for each of the matters addressed.