Summer 2023 – tax holidays – VAT returns deadlines

© Jacob Dahgren

Summer 2023 is approaching which means #Tax#holidays in Portugal!

In the table below you will find some key points to take into account due to summer holidays:

– suspension of tax audits deadlines and administrative claim deadlines in August; and,

– transfer to September of #VAT  reports usually filed in August (june and 2nd quarter).


  • tax audit deadlines are suspended during the month of August; and,
  • deadlines in favor of taxpayer for preliminary hearings in tax procedures, administrative claims, reduction of penalties, hierarchical appeals, and officious revision of tax acts, ending in August, are transferred to the 1st business day of September

 VAT DEADLINES – tax holidays

  • New deadlines to submit and pay VAT (* Intrastat deadline remains the same, 15 August):
VAT Returns Deadline for submission Deadline for payment
June & July 2023 20.09.2023 25.09.2023
2nd Quarter 2023 20.09.2023 25.09.2023
Ícone Newsletter Calculadora

How can we help?

We are a Tax Law Firm based in Portugal, made of Tax Lawyers and Tax advisors.

Our focus is Portuguese Tax and Customs Law.

Request Info
Privacy Consent

This site uses cookies to enable our website to interact with your browser so as to provide you with better service and a more effective website. By clicking “Agree” you are consenting to the use of cookies. You may change the definitions of your Internet browser to disable cookies, but this may result in a reduced availability of the services provided in our website. To find out more, please read our Privacy Policy.
I Agree