Every month, businesses and families in Portugal must fulfill a set of tax and reporting obligations with the Tax and Customs Authority (AT) and Social Security. EContas prepares a monthly summary of these responsibilities, and September brings a particularly full calendar with deadlines spread throughout the entire month.
Among the most relevant obligations for September, the SAF-T invoice communication on the 7th, the Monthly Salary Declaration on the 10th, and various VAT declarations on the 21st stand out. On the 25th, the monthly VAT payment and Social Security contributions occur, with a rate of 23.75% for employers, reduced to 22.3% in the case of non-profit entities.
On September 15th, taxable persons who introduce tobacco products for consumption must submit to the competent customs office an initial declaration containing the indication of the monthly average and the determination of the applicable quantitative limit for the conditioning period for cigarettes, cigarillos, and fine-cut tobacco, in accordance with the Code of Excise Duties.
The last day of the month brings obligations related to the Global Minimum Tax Regime (RIMG), with the submission of Model 62 and Model 63 declarations by electronic data transmission, respectively for the years 2025 and 2024. By September 30th, Model 30 must also be submitted by entities paying income to non-resident taxpayers, VAT refund requests, and the Single Circulation Tax must be paid for vehicles registered in September.
