The first quarterly VAT return looks like a monster. After filing it, you realise it is literally 20 minutes on the Finance Portal.
Let us go through it.
Do you need to file this return?
No — if you are VAT-exempt under Article 53 of the CIVA: your turnover in Portuguese territory stayed up to €15,000 in the previous calendar year (operations located outside Portugal don’t count) and you haven’t passed €18,750 this year. In this case, there is no quarterly return for your sales. One exception: if you bought services from foreign suppliers (Google, Meta, Upwork), you must self-assess the VAT and file a return for that period.
Yes — if you’re in the standard regime: because you crossed the threshold (as a rule from the following 1 January; immediately, if you pass €18,750 during the year) or because you opted into it. In this case, you file every 3 months.
Two neighbours of this return: if you invoice businesses in other EU countries, you also file the recapitulative statement; and if fronting the VAT before your client pays hurts, see the VAT cash accounting regime.
When to file
| Quarter | Period | Deadline |
|---|---|---|
| Q1 | January–March | 20 May |
| Q2 | April–June | 20 September |
| Q3 | July–September | 20 November |
| Q4 | October–December | 20 February |
Important: the deadline is the 20th, not the 15th. This is one of the most common mistakes.
Step by step on the Finance Portal
Step 1 — Navigate to the form Finance Portal → Entregar → IVA → Declaração Periódica
Step 2 — Reference period Select the quarter and year. For example: Q1 2025.
Step 3 — Fill in the main table The key fields for service freelancers:
- Field 3 — Taxable base at the standard rate (23%): total of everything you invoiced in the quarter (excluding VAT)
- Field 4 — VAT charged: calculated automatically (field 3 × 23%)
- Field 93 — Tax payable to the state: the final amount due, after input VAT is deducted
If you had professional expenses with VAT (equipment, software, etc.), you can deduct that input VAT in the deductible-VAT fields (fields 20 to 24 — for a freelancer’s everyday expenses, usually field 24, “other goods and services”). This reduces what you pay.
Step 4 — Review and submit The system shows a summary before you send. You confirm, click Submeter, and save the confirmation document.
Step 5 — Pay the VAT due After submitting, generate the payment document (DUC) on the Portal and pay via ATM reference or home banking. Payment deadline: the 25th of the same month (Article 27 of the VAT Code) - you get 5 days after filing.
What gets filled in practice — example
Joana invoiced €5,000 of design services in Q2. All at 23% VAT.
VAT charged: €5,000 × 23% = €1,150
She had no business expenses with VAT that quarter.
VAT payable: €1,150
She fills in field 3 (€5,000), verifies field 4 (€1,150 filled automatically) and field 93 (€1,150 payable), submits by 20 September, and pays €1,150 by 25 September.
What if you invoiced nothing that quarter?
You still need to file the return, with all fields at zero. It is a periodic return — the obligation exists regardless of whether you invoiced or not.
✅ In summary
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Only those who are not VAT-exempt file the regular quarterly return — exemption up to €15,000/year in Portuguese territory under Art. 53 CIVA. Within the limit, no regular return for your sales — only for months with self-assessed VAT on foreign purchases.
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The deadline is, as a rule, the 20th of the second month after the quarter ends — with one exception: Q2 has an extended deadline of 20 September (art. 41.º n.º 10). In practice: 20 May, 20 September, 20 November, 20 February. Never the 15th.
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With FIZ the quarterly VAT return is filed automatically — the system totals your invoices, calculates the VAT, and submits within the deadline, without you needing to do anything.
