Charging and deducting VAT – Portugal
The VAT tax return is due:
- before the 10th day of the second month after the one in which the operations have been made; or
- before the 15th day of the second month after the quarter in which operations have been made, depending on the taxation period applied (art. 41 of the VAT Code).
The tax authority has until the end of the second month following these dates to make the reimbursement. However, in some cases, this is reduced to 30 days.