Portugal – Extension to submission and payment deadline for periodic VAT return for the period June and Quarter 2 2023.

An extension of one additional month will apply to the Portuguese periodic VAT returns due for the periods of June and Quarter 2 2023.

In Portugal, the submission deadline for the filing of the VAT return is the 20th day of the second month following the reporting period, and the payment of the VAT liability deadline is 25th day of the second month following the reporting period.

For the VAT reporting periods of June and Quarter 2 2023, the submission deadline will be 20th September 2023 (third month following the reporting period), and the payment deadline will be 25th September 2023.