BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//HVR Business Consulting//Calendario Fiscal//PT
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:Portuguese tax calendar — Company (Lda or sole-shareholder) 
 · Quarterly VAT · without staff
X-WR-CALDESC:Portuguese tax and social security obligations for this profil
 e. Every event names the article and the law. Dates derived from the rule 
 can be changed by order — always check the tax authority calendar.
X-WR-TIMEZONE:Europe/Lisbon
X-PUBLISHED-TTL:PT24H
REFRESH-INTERVAL;VALUE=DURATION:P1D
BEGIN:VEVENT
UID:20260105-saft-faturacao-0-empresa-trimestral-sem@hvrbusinessconsulting.
 com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20260105
DTEND;VALUE=DATE:20260106
SUMMARY:Report invoices to the tax authority (SAF-T)
DESCRIPTION:Invoices issued in December.\nLegal basis: Art. 3.º do Decreto
 -Lei n.º 198/2012.\nDate from the rule in the code\; the tax authority pu
 blishes the definitive calendar and orders may postpone deadlines.\nhttps:
 //www.hvrbusinessconsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Report invoices to the tax authority (SAF-T)
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20260120-retencoes-1-empresa-trimestral-sem@hvrbusinessconsulting.com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20260120
DTEND;VALUE=DATE:20260121
SUMMARY:Pay over IRS and IRC withholding tax
DESCRIPTION:Tax withheld in December: salaries\, fees\, rent\, interest.\nL
 egal basis: Art. 98.º\, n.º 3\, do CIRS\; art. 94.º\, n.º 6\, do CIRC.
 \nDate from the rule in the code\; the tax authority publishes the definit
 ive calendar and orders may postpone deadlines.\nhttps://www.hvrbusinessco
 nsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Pay over IRS and IRC withholding tax
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20260205-saft-faturacao-2-empresa-trimestral-sem@hvrbusinessconsulting.
 com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20260205
DTEND;VALUE=DATE:20260206
SUMMARY:Report invoices to the tax authority (SAF-T)
DESCRIPTION:Invoices issued in January.\nLegal basis: Art. 3.º do Decreto-
 Lei n.º 198/2012.\nDate from the rule in the code\; the tax authority pub
 lishes the definitive calendar and orders may postpone deadlines.\nhttps:/
 /www.hvrbusinessconsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Report invoices to the tax authority (SAF-T)
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20260220-retencoes-3-empresa-trimestral-sem@hvrbusinessconsulting.com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20260220
DTEND;VALUE=DATE:20260221
SUMMARY:Pay over IRS and IRC withholding tax
DESCRIPTION:Tax withheld in January: salaries\, fees\, rent\, interest.\nLe
 gal basis: Art. 98.º\, n.º 3\, do CIRS\; art. 94.º\, n.º 6\, do CIRC.\
 nDate from the rule in the code\; the tax authority publishes the definiti
 ve calendar and orders may postpone deadlines.\nhttps://www.hvrbusinesscon
 sulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Pay over IRS and IRC withholding tax
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20260302-modelo-10-4-empresa-trimestral-sem@hvrbusinessconsulting.com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20260302
DTEND;VALUE=DATE:20260303
SUMMARY:File Modelo 10
DESCRIPTION:Prior-year income not covered by the DMR.\nLegal basis: Art. 11
 9.º\, n.º 1\, al. c)\, do CIRS.\nDate from the rule in the code\; the ta
 x authority publishes the definitive calendar and orders may postpone dead
 lines.\nhttps://www.hvrbusinessconsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:File Modelo 10
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20260305-saft-faturacao-5-empresa-trimestral-sem@hvrbusinessconsulting.
 com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20260305
DTEND;VALUE=DATE:20260306
SUMMARY:Report invoices to the tax authority (SAF-T)
DESCRIPTION:Invoices issued in February.\nLegal basis: Art. 3.º do Decreto
 -Lei n.º 198/2012.\nDate from the rule in the code\; the tax authority pu
 blishes the definitive calendar and orders may postpone deadlines.\nhttps:
 //www.hvrbusinessconsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Report invoices to the tax authority (SAF-T)
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20260320-retencoes-6-empresa-trimestral-sem@hvrbusinessconsulting.com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20260320
DTEND;VALUE=DATE:20260321
SUMMARY:Pay over IRS and IRC withholding tax
DESCRIPTION:Tax withheld in February: salaries\, fees\, rent\, interest.\nL
 egal basis: Art. 98.º\, n.º 3\, do CIRS\; art. 94.º\, n.º 6\, do CIRC.
 \nDate from the rule in the code\; the tax authority publishes the definit
 ive calendar and orders may postpone deadlines.\nhttps://www.hvrbusinessco
 nsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Pay over IRS and IRC withholding tax
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20260406-saft-faturacao-7-empresa-trimestral-sem@hvrbusinessconsulting.
 com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20260406
DTEND;VALUE=DATE:20260407
SUMMARY:Report invoices to the tax authority (SAF-T)
DESCRIPTION:Invoices issued in March.\nLegal basis: Art. 3.º do Decreto-Le
 i n.º 198/2012.\nDate from the rule in the code\; the tax authority publi
 shes the definitive calendar and orders may postpone deadlines.\nhttps://w
 ww.hvrbusinessconsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Report invoices to the tax authority (SAF-T)
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20260420-retencoes-8-empresa-trimestral-sem@hvrbusinessconsulting.com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20260420
DTEND;VALUE=DATE:20260421
SUMMARY:Pay over IRS and IRC withholding tax
DESCRIPTION:Tax withheld in March: salaries\, fees\, rent\, interest.\nLega
 l basis: Art. 98.º\, n.º 3\, do CIRS\; art. 94.º\, n.º 6\, do CIRC.\nD
 ate from the rule in the code\; the tax authority publishes the definitive
  calendar and orders may postpone deadlines.\nhttps://www.hvrbusinessconsu
 lting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Pay over IRS and IRC withholding tax
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20260505-saft-faturacao-9-empresa-trimestral-sem@hvrbusinessconsulting.
 com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20260505
DTEND;VALUE=DATE:20260506
SUMMARY:Report invoices to the tax authority (SAF-T)
DESCRIPTION:Invoices issued in April.\nLegal basis: Art. 3.º do Decreto-Le
 i n.º 198/2012.\nDate from the rule in the code\; the tax authority publi
 shes the definitive calendar and orders may postpone deadlines.\nhttps://w
 ww.hvrbusinessconsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Report invoices to the tax authority (SAF-T)
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20260520-retencoes-10-empresa-trimestral-sem@hvrbusinessconsulting.com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20260520
DTEND;VALUE=DATE:20260521
SUMMARY:Pay over IRS and IRC withholding tax
DESCRIPTION:Tax withheld in April: salaries\, fees\, rent\, interest.\nLega
 l basis: Art. 98.º\, n.º 3\, do CIRS\; art. 94.º\, n.º 6\, do CIRC.\nD
 ate from the rule in the code\; the tax authority publishes the definitive
  calendar and orders may postpone deadlines.\nhttps://www.hvrbusinessconsu
 lting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Pay over IRS and IRC withholding tax
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20260531-modelo-22-11-empresa-trimestral-sem@hvrbusinessconsulting.com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20260531
DTEND;VALUE=DATE:20260601
SUMMARY:File Modelo 22 and pay corporate tax
DESCRIPTION:In 2026 the deadline for the 2025 period was extended to 30 Jun
 e (Order 81/2026-XXV-SEAF). The extension is exceptional and is not presum
 ed.\nLegal basis: Arts. 120.º\, n.º 1\, e 104.º\, n.º 1\, al. b)\, do 
 CIRC.\nDate from the rule in the code\; the tax authority publishes the de
 finitive calendar and orders may postpone deadlines.\nhttps://www.hvrbusin
 essconsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:File Modelo 22 and pay corporate tax
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20260605-saft-faturacao-12-empresa-trimestral-sem@hvrbusinessconsulting
 .com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20260605
DTEND;VALUE=DATE:20260606
SUMMARY:Report invoices to the tax authority (SAF-T)
DESCRIPTION:Invoices issued in May.\nLegal basis: Art. 3.º do Decreto-Lei 
 n.º 198/2012.\nDate from the rule in the code\; the tax authority publish
 es the definitive calendar and orders may postpone deadlines.\nhttps://www
 .hvrbusinessconsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Report invoices to the tax authority (SAF-T)
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20260622-retencoes-13-empresa-trimestral-sem@hvrbusinessconsulting.com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20260622
DTEND;VALUE=DATE:20260623
SUMMARY:Pay over IRS and IRC withholding tax
DESCRIPTION:Tax withheld in May: salaries\, fees\, rent\, interest.\nLegal 
 basis: Art. 98.º\, n.º 3\, do CIRS\; art. 94.º\, n.º 6\, do CIRC.\nDat
 e from the rule in the code\; the tax authority publishes the definitive c
 alendar and orders may postpone deadlines.\nhttps://www.hvrbusinessconsult
 ing.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Pay over IRS and IRC withholding tax
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20260706-saft-faturacao-14-empresa-trimestral-sem@hvrbusinessconsulting
 .com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20260706
DTEND;VALUE=DATE:20260707
SUMMARY:Report invoices to the tax authority (SAF-T)
DESCRIPTION:Invoices issued in June.\nLegal basis: Art. 3.º do Decreto-Lei
  n.º 198/2012.\nDate from the rule in the code\; the tax authority publis
 hes the definitive calendar and orders may postpone deadlines.\nhttps://ww
 w.hvrbusinessconsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Report invoices to the tax authority (SAF-T)
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20260715-ies-15-empresa-trimestral-sem@hvrbusinessconsulting.com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20260715
DTEND;VALUE=DATE:20260716
SUMMARY:File the IES
DESCRIPTION:Annual accounting and tax information return.\nLegal basis: Art
 . 121.º\, n.º 2\, do CIRC.\nDate from the rule in the code\; the tax aut
 hority publishes the definitive calendar and orders may postpone deadlines
 .\nhttps://www.hvrbusinessconsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:File the IES
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20260720-retencoes-16-empresa-trimestral-sem@hvrbusinessconsulting.com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20260720
DTEND;VALUE=DATE:20260721
SUMMARY:Pay over IRS and IRC withholding tax
DESCRIPTION:Tax withheld in June: salaries\, fees\, rent\, interest.\nLegal
  basis: Art. 98.º\, n.º 3\, do CIRS\; art. 94.º\, n.º 6\, do CIRC.\nDa
 te from the rule in the code\; the tax authority publishes the definitive 
 calendar and orders may postpone deadlines.\nhttps://www.hvrbusinessconsul
 ting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Pay over IRS and IRC withholding tax
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20260731-ppc-1-17-empresa-trimestral-sem@hvrbusinessconsulting.com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20260731
DTEND;VALUE=DATE:20260801
SUMMARY:1st corporate tax payment on account
DESCRIPTION:80% of the prior-year tax\, or 95% where turnover passed €500
 \,000\, in three equal instalments.\nLegal basis: Arts. 104.º\, n.º 1\, 
 al. a)\, e 105.º do CIRC.\nDate from the rule in the code\; the tax autho
 rity publishes the definitive calendar and orders may postpone deadlines.\
 nhttps://www.hvrbusinessconsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:1st corporate tax payment on account
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20260805-saft-faturacao-18-empresa-trimestral-sem@hvrbusinessconsulting
 .com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20260805
DTEND;VALUE=DATE:20260806
SUMMARY:Report invoices to the tax authority (SAF-T)
DESCRIPTION:Invoices issued in July.\nLegal basis: Art. 3.º do Decreto-Lei
  n.º 198/2012.\nDate from the rule in the code\; the tax authority publis
 hes the definitive calendar and orders may postpone deadlines.\nhttps://ww
 w.hvrbusinessconsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Report invoices to the tax authority (SAF-T)
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20260820-retencoes-19-empresa-trimestral-sem@hvrbusinessconsulting.com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20260820
DTEND;VALUE=DATE:20260821
SUMMARY:Pay over IRS and IRC withholding tax
DESCRIPTION:Tax withheld in July: salaries\, fees\, rent\, interest.\nLegal
  basis: Art. 98.º\, n.º 3\, do CIRS\; art. 94.º\, n.º 6\, do CIRC.\nDa
 te from the rule in the code\; the tax authority publishes the definitive 
 calendar and orders may postpone deadlines.\nhttps://www.hvrbusinessconsul
 ting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Pay over IRS and IRC withholding tax
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20260907-saft-faturacao-20-empresa-trimestral-sem@hvrbusinessconsulting
 .com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20260907
DTEND;VALUE=DATE:20260908
SUMMARY:Report invoices to the tax authority (SAF-T)
DESCRIPTION:Invoices issued in August.\nLegal basis: Art. 3.º do Decreto-L
 ei n.º 198/2012.\nDate from the rule in the code\; the tax authority publ
 ishes the definitive calendar and orders may postpone deadlines.\nhttps://
 www.hvrbusinessconsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Report invoices to the tax authority (SAF-T)
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20260921-retencoes-21-empresa-trimestral-sem@hvrbusinessconsulting.com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20260921
DTEND;VALUE=DATE:20260922
SUMMARY:Pay over IRS and IRC withholding tax
DESCRIPTION:Tax withheld in August: salaries\, fees\, rent\, interest.\nLeg
 al basis: Art. 98.º\, n.º 3\, do CIRS\; art. 94.º\, n.º 6\, do CIRC.\n
 Date from the rule in the code\; the tax authority publishes the definitiv
 e calendar and orders may postpone deadlines.\nhttps://www.hvrbusinesscons
 ulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Pay over IRS and IRC withholding tax
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20260930-ppc-2-22-empresa-trimestral-sem@hvrbusinessconsulting.com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20260930
DTEND;VALUE=DATE:20261001
SUMMARY:2nd corporate tax payment on account
DESCRIPTION:Legal basis: Arts. 104.º\, n.º 1\, al. a)\, e 105.º do CIRC.
 \nDate from the rule in the code\; the tax authority publishes the definit
 ive calendar and orders may postpone deadlines.\nhttps://www.hvrbusinessco
 nsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:2nd corporate tax payment on account
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20261006-saft-faturacao-23-empresa-trimestral-sem@hvrbusinessconsulting
 .com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20261006
DTEND;VALUE=DATE:20261007
SUMMARY:Report invoices to the tax authority (SAF-T)
DESCRIPTION:Invoices issued in September.\nLegal basis: Art. 3.º do Decret
 o-Lei n.º 198/2012.\nDate from the rule in the code\; the tax authority p
 ublishes the definitive calendar and orders may postpone deadlines.\nhttps
 ://www.hvrbusinessconsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Report invoices to the tax authority (SAF-T)
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20261020-retencoes-24-empresa-trimestral-sem@hvrbusinessconsulting.com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20261020
DTEND;VALUE=DATE:20261021
SUMMARY:Pay over IRS and IRC withholding tax
DESCRIPTION:Tax withheld in September: salaries\, fees\, rent\, interest.\n
 Legal basis: Art. 98.º\, n.º 3\, do CIRS\; art. 94.º\, n.º 6\, do CIRC
 .\nDate from the rule in the code\; the tax authority publishes the defini
 tive calendar and orders may postpone deadlines.\nhttps://www.hvrbusinessc
 onsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Pay over IRS and IRC withholding tax
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20261105-saft-faturacao-25-empresa-trimestral-sem@hvrbusinessconsulting
 .com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20261105
DTEND;VALUE=DATE:20261106
SUMMARY:Report invoices to the tax authority (SAF-T)
DESCRIPTION:Invoices issued in October.\nLegal basis: Art. 3.º do Decreto-
 Lei n.º 198/2012.\nDate from the rule in the code\; the tax authority pub
 lishes the definitive calendar and orders may postpone deadlines.\nhttps:/
 /www.hvrbusinessconsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Report invoices to the tax authority (SAF-T)
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20261120-retencoes-26-empresa-trimestral-sem@hvrbusinessconsulting.com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20261120
DTEND;VALUE=DATE:20261121
SUMMARY:Pay over IRS and IRC withholding tax
DESCRIPTION:Tax withheld in October: salaries\, fees\, rent\, interest.\nLe
 gal basis: Art. 98.º\, n.º 3\, do CIRS\; art. 94.º\, n.º 6\, do CIRC.\
 nDate from the rule in the code\; the tax authority publishes the definiti
 ve calendar and orders may postpone deadlines.\nhttps://www.hvrbusinesscon
 sulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Pay over IRS and IRC withholding tax
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20261120-iva-declaracao-27-empresa-trimestral-sem@hvrbusinessconsulting
 .com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20261120
DTEND;VALUE=DATE:20261121
SUMMARY:File the periodic VAT return
DESCRIPTION:VAT for Q3.\nLegal basis: Art. 41.º\, n.º 1\, do CIVA.\nDate 
 from the calendar published by the tax authority.\nhttps://www.hvrbusiness
 consulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:File the periodic VAT return
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20261125-iva-pagamento-28-empresa-trimestral-sem@hvrbusinessconsulting.
 com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20261125
DTEND;VALUE=DATE:20261126
SUMMARY:Pay the VAT assessed
DESCRIPTION:VAT for Q3.\nLegal basis: Art. 27.º\, n.º 1\, do CIVA.\nDate 
 from the calendar published by the tax authority.\nhttps://www.hvrbusiness
 consulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Pay the VAT assessed
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20261207-saft-faturacao-29-empresa-trimestral-sem@hvrbusinessconsulting
 .com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20261207
DTEND;VALUE=DATE:20261208
SUMMARY:Report invoices to the tax authority (SAF-T)
DESCRIPTION:Invoices issued in November.\nLegal basis: Art. 3.º do Decreto
 -Lei n.º 198/2012.\nDate from the rule in the code\; the tax authority pu
 blishes the definitive calendar and orders may postpone deadlines.\nhttps:
 //www.hvrbusinessconsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Report invoices to the tax authority (SAF-T)
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20261215-ppc-3-30-empresa-trimestral-sem@hvrbusinessconsulting.com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20261215
DTEND;VALUE=DATE:20261216
SUMMARY:3rd corporate tax payment on account
DESCRIPTION:This instalment may be waived where the tax already paid covers
  the year.\nLegal basis: Arts. 104.º\, n.º 1\, al. a)\, e 105.º do CIRC
 .\nDate from the rule in the code\; the tax authority publishes the defini
 tive calendar and orders may postpone deadlines.\nhttps://www.hvrbusinessc
 onsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:3rd corporate tax payment on account
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20261221-retencoes-31-empresa-trimestral-sem@hvrbusinessconsulting.com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20261221
DTEND;VALUE=DATE:20261222
SUMMARY:Pay over IRS and IRC withholding tax
DESCRIPTION:Tax withheld in November: salaries\, fees\, rent\, interest.\nL
 egal basis: Art. 98.º\, n.º 3\, do CIRS\; art. 94.º\, n.º 6\, do CIRC.
 \nDate from the rule in the code\; the tax authority publishes the definit
 ive calendar and orders may postpone deadlines.\nhttps://www.hvrbusinessco
 nsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Pay over IRS and IRC withholding tax
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20270105-saft-faturacao-32-empresa-trimestral-sem@hvrbusinessconsulting
 .com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20270105
DTEND;VALUE=DATE:20270106
SUMMARY:Report invoices to the tax authority (SAF-T)
DESCRIPTION:Invoices issued in December.\nLegal basis: Art. 3.º do Decreto
 -Lei n.º 198/2012.\nDate from the rule in the code\; the tax authority pu
 blishes the definitive calendar and orders may postpone deadlines.\nhttps:
 //www.hvrbusinessconsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Report invoices to the tax authority (SAF-T)
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20270120-retencoes-33-empresa-trimestral-sem@hvrbusinessconsulting.com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20270120
DTEND;VALUE=DATE:20270121
SUMMARY:Pay over IRS and IRC withholding tax
DESCRIPTION:Tax withheld in December: salaries\, fees\, rent\, interest.\nL
 egal basis: Art. 98.º\, n.º 3\, do CIRS\; art. 94.º\, n.º 6\, do CIRC.
 \nDate from the rule in the code\; the tax authority publishes the definit
 ive calendar and orders may postpone deadlines.\nhttps://www.hvrbusinessco
 nsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Pay over IRS and IRC withholding tax
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20270205-saft-faturacao-34-empresa-trimestral-sem@hvrbusinessconsulting
 .com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20270205
DTEND;VALUE=DATE:20270206
SUMMARY:Report invoices to the tax authority (SAF-T)
DESCRIPTION:Invoices issued in January.\nLegal basis: Art. 3.º do Decreto-
 Lei n.º 198/2012.\nDate from the rule in the code\; the tax authority pub
 lishes the definitive calendar and orders may postpone deadlines.\nhttps:/
 /www.hvrbusinessconsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Report invoices to the tax authority (SAF-T)
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20270222-retencoes-35-empresa-trimestral-sem@hvrbusinessconsulting.com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20270222
DTEND;VALUE=DATE:20270223
SUMMARY:Pay over IRS and IRC withholding tax
DESCRIPTION:Tax withheld in January: salaries\, fees\, rent\, interest.\nLe
 gal basis: Art. 98.º\, n.º 3\, do CIRS\; art. 94.º\, n.º 6\, do CIRC.\
 nDate from the rule in the code\; the tax authority publishes the definiti
 ve calendar and orders may postpone deadlines.\nhttps://www.hvrbusinesscon
 sulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Pay over IRS and IRC withholding tax
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20270222-iva-declaracao-36-empresa-trimestral-sem@hvrbusinessconsulting
 .com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20270222
DTEND;VALUE=DATE:20270223
SUMMARY:File the periodic VAT return
DESCRIPTION:VAT for Q4.\nLegal basis: Art. 41.º\, n.º 1\, do CIVA.\nDate 
 from the rule in the code\; the tax authority publishes the definitive cal
 endar and orders may postpone deadlines.\nhttps://www.hvrbusinessconsultin
 g.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:File the periodic VAT return
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20270225-iva-pagamento-37-empresa-trimestral-sem@hvrbusinessconsulting.
 com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20270225
DTEND;VALUE=DATE:20270226
SUMMARY:Pay the VAT assessed
DESCRIPTION:VAT for Q4.\nLegal basis: Art. 27.º\, n.º 1\, do CIVA.\nDate 
 from the rule in the code\; the tax authority publishes the definitive cal
 endar and orders may postpone deadlines.\nhttps://www.hvrbusinessconsultin
 g.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Pay the VAT assessed
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20270301-modelo-10-38-empresa-trimestral-sem@hvrbusinessconsulting.com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20270301
DTEND;VALUE=DATE:20270302
SUMMARY:File Modelo 10
DESCRIPTION:Prior-year income not covered by the DMR.\nLegal basis: Art. 11
 9.º\, n.º 1\, al. c)\, do CIRS.\nDate from the rule in the code\; the ta
 x authority publishes the definitive calendar and orders may postpone dead
 lines.\nhttps://www.hvrbusinessconsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:File Modelo 10
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20270305-saft-faturacao-39-empresa-trimestral-sem@hvrbusinessconsulting
 .com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20270305
DTEND;VALUE=DATE:20270306
SUMMARY:Report invoices to the tax authority (SAF-T)
DESCRIPTION:Invoices issued in February.\nLegal basis: Art. 3.º do Decreto
 -Lei n.º 198/2012.\nDate from the rule in the code\; the tax authority pu
 blishes the definitive calendar and orders may postpone deadlines.\nhttps:
 //www.hvrbusinessconsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Report invoices to the tax authority (SAF-T)
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20270322-retencoes-40-empresa-trimestral-sem@hvrbusinessconsulting.com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20270322
DTEND;VALUE=DATE:20270323
SUMMARY:Pay over IRS and IRC withholding tax
DESCRIPTION:Tax withheld in February: salaries\, fees\, rent\, interest.\nL
 egal basis: Art. 98.º\, n.º 3\, do CIRS\; art. 94.º\, n.º 6\, do CIRC.
 \nDate from the rule in the code\; the tax authority publishes the definit
 ive calendar and orders may postpone deadlines.\nhttps://www.hvrbusinessco
 nsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Pay over IRS and IRC withholding tax
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20270405-saft-faturacao-41-empresa-trimestral-sem@hvrbusinessconsulting
 .com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20270405
DTEND;VALUE=DATE:20270406
SUMMARY:Report invoices to the tax authority (SAF-T)
DESCRIPTION:Invoices issued in March.\nLegal basis: Art. 3.º do Decreto-Le
 i n.º 198/2012.\nDate from the rule in the code\; the tax authority publi
 shes the definitive calendar and orders may postpone deadlines.\nhttps://w
 ww.hvrbusinessconsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Report invoices to the tax authority (SAF-T)
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20270420-retencoes-42-empresa-trimestral-sem@hvrbusinessconsulting.com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20270420
DTEND;VALUE=DATE:20270421
SUMMARY:Pay over IRS and IRC withholding tax
DESCRIPTION:Tax withheld in March: salaries\, fees\, rent\, interest.\nLega
 l basis: Art. 98.º\, n.º 3\, do CIRS\; art. 94.º\, n.º 6\, do CIRC.\nD
 ate from the rule in the code\; the tax authority publishes the definitive
  calendar and orders may postpone deadlines.\nhttps://www.hvrbusinessconsu
 lting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Pay over IRS and IRC withholding tax
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20270505-saft-faturacao-43-empresa-trimestral-sem@hvrbusinessconsulting
 .com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20270505
DTEND;VALUE=DATE:20270506
SUMMARY:Report invoices to the tax authority (SAF-T)
DESCRIPTION:Invoices issued in April.\nLegal basis: Art. 3.º do Decreto-Le
 i n.º 198/2012.\nDate from the rule in the code\; the tax authority publi
 shes the definitive calendar and orders may postpone deadlines.\nhttps://w
 ww.hvrbusinessconsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Report invoices to the tax authority (SAF-T)
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20270520-retencoes-44-empresa-trimestral-sem@hvrbusinessconsulting.com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20270520
DTEND;VALUE=DATE:20270521
SUMMARY:Pay over IRS and IRC withholding tax
DESCRIPTION:Tax withheld in April: salaries\, fees\, rent\, interest.\nLega
 l basis: Art. 98.º\, n.º 3\, do CIRS\; art. 94.º\, n.º 6\, do CIRC.\nD
 ate from the rule in the code\; the tax authority publishes the definitive
  calendar and orders may postpone deadlines.\nhttps://www.hvrbusinessconsu
 lting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Pay over IRS and IRC withholding tax
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20270520-iva-declaracao-45-empresa-trimestral-sem@hvrbusinessconsulting
 .com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20270520
DTEND;VALUE=DATE:20270521
SUMMARY:File the periodic VAT return
DESCRIPTION:VAT for Q1.\nLegal basis: Art. 41.º\, n.º 1\, do CIVA.\nDate 
 from the rule in the code\; the tax authority publishes the definitive cal
 endar and orders may postpone deadlines.\nhttps://www.hvrbusinessconsultin
 g.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:File the periodic VAT return
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20270525-iva-pagamento-46-empresa-trimestral-sem@hvrbusinessconsulting.
 com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20270525
DTEND;VALUE=DATE:20270526
SUMMARY:Pay the VAT assessed
DESCRIPTION:VAT for Q1.\nLegal basis: Art. 27.º\, n.º 1\, do CIVA.\nDate 
 from the rule in the code\; the tax authority publishes the definitive cal
 endar and orders may postpone deadlines.\nhttps://www.hvrbusinessconsultin
 g.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Pay the VAT assessed
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20270531-modelo-22-47-empresa-trimestral-sem@hvrbusinessconsulting.com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20270531
DTEND;VALUE=DATE:20270601
SUMMARY:File Modelo 22 and pay corporate tax
DESCRIPTION:In 2026 the deadline for the 2025 period was extended to 30 Jun
 e (Order 81/2026-XXV-SEAF). The extension is exceptional and is not presum
 ed.\nLegal basis: Arts. 120.º\, n.º 1\, e 104.º\, n.º 1\, al. b)\, do 
 CIRC.\nDate from the rule in the code\; the tax authority publishes the de
 finitive calendar and orders may postpone deadlines.\nhttps://www.hvrbusin
 essconsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:File Modelo 22 and pay corporate tax
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20270607-saft-faturacao-48-empresa-trimestral-sem@hvrbusinessconsulting
 .com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20270607
DTEND;VALUE=DATE:20270608
SUMMARY:Report invoices to the tax authority (SAF-T)
DESCRIPTION:Invoices issued in May.\nLegal basis: Art. 3.º do Decreto-Lei 
 n.º 198/2012.\nDate from the rule in the code\; the tax authority publish
 es the definitive calendar and orders may postpone deadlines.\nhttps://www
 .hvrbusinessconsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Report invoices to the tax authority (SAF-T)
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20270621-retencoes-49-empresa-trimestral-sem@hvrbusinessconsulting.com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20270621
DTEND;VALUE=DATE:20270622
SUMMARY:Pay over IRS and IRC withholding tax
DESCRIPTION:Tax withheld in May: salaries\, fees\, rent\, interest.\nLegal 
 basis: Art. 98.º\, n.º 3\, do CIRS\; art. 94.º\, n.º 6\, do CIRC.\nDat
 e from the rule in the code\; the tax authority publishes the definitive c
 alendar and orders may postpone deadlines.\nhttps://www.hvrbusinessconsult
 ing.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Pay over IRS and IRC withholding tax
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20270705-saft-faturacao-50-empresa-trimestral-sem@hvrbusinessconsulting
 .com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20270705
DTEND;VALUE=DATE:20270706
SUMMARY:Report invoices to the tax authority (SAF-T)
DESCRIPTION:Invoices issued in June.\nLegal basis: Art. 3.º do Decreto-Lei
  n.º 198/2012.\nDate from the rule in the code\; the tax authority publis
 hes the definitive calendar and orders may postpone deadlines.\nhttps://ww
 w.hvrbusinessconsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Report invoices to the tax authority (SAF-T)
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20270715-ies-51-empresa-trimestral-sem@hvrbusinessconsulting.com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20270715
DTEND;VALUE=DATE:20270716
SUMMARY:File the IES
DESCRIPTION:Annual accounting and tax information return.\nLegal basis: Art
 . 121.º\, n.º 2\, do CIRC.\nDate from the rule in the code\; the tax aut
 hority publishes the definitive calendar and orders may postpone deadlines
 .\nhttps://www.hvrbusinessconsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:File the IES
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20270720-retencoes-52-empresa-trimestral-sem@hvrbusinessconsulting.com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20270720
DTEND;VALUE=DATE:20270721
SUMMARY:Pay over IRS and IRC withholding tax
DESCRIPTION:Tax withheld in June: salaries\, fees\, rent\, interest.\nLegal
  basis: Art. 98.º\, n.º 3\, do CIRS\; art. 94.º\, n.º 6\, do CIRC.\nDa
 te from the rule in the code\; the tax authority publishes the definitive 
 calendar and orders may postpone deadlines.\nhttps://www.hvrbusinessconsul
 ting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Pay over IRS and IRC withholding tax
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20270802-ppc-1-53-empresa-trimestral-sem@hvrbusinessconsulting.com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20270802
DTEND;VALUE=DATE:20270803
SUMMARY:1st corporate tax payment on account
DESCRIPTION:80% of the prior-year tax\, or 95% where turnover passed €500
 \,000\, in three equal instalments.\nLegal basis: Arts. 104.º\, n.º 1\, 
 al. a)\, e 105.º do CIRC.\nDate from the rule in the code\; the tax autho
 rity publishes the definitive calendar and orders may postpone deadlines.\
 nhttps://www.hvrbusinessconsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:1st corporate tax payment on account
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20270805-saft-faturacao-54-empresa-trimestral-sem@hvrbusinessconsulting
 .com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20270805
DTEND;VALUE=DATE:20270806
SUMMARY:Report invoices to the tax authority (SAF-T)
DESCRIPTION:Invoices issued in July.\nLegal basis: Art. 3.º do Decreto-Lei
  n.º 198/2012.\nDate from the rule in the code\; the tax authority publis
 hes the definitive calendar and orders may postpone deadlines.\nhttps://ww
 w.hvrbusinessconsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Report invoices to the tax authority (SAF-T)
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20270820-retencoes-55-empresa-trimestral-sem@hvrbusinessconsulting.com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20270820
DTEND;VALUE=DATE:20270821
SUMMARY:Pay over IRS and IRC withholding tax
DESCRIPTION:Tax withheld in July: salaries\, fees\, rent\, interest.\nLegal
  basis: Art. 98.º\, n.º 3\, do CIRS\; art. 94.º\, n.º 6\, do CIRC.\nDa
 te from the rule in the code\; the tax authority publishes the definitive 
 calendar and orders may postpone deadlines.\nhttps://www.hvrbusinessconsul
 ting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Pay over IRS and IRC withholding tax
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20270820-iva-declaracao-56-empresa-trimestral-sem@hvrbusinessconsulting
 .com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20270820
DTEND;VALUE=DATE:20270821
SUMMARY:File the periodic VAT return
DESCRIPTION:VAT for Q2. The August filing is usually postponed to September
  by an annual order — check the tax authority calendar.\nLegal basis: Ar
 t. 41.º\, n.º 1\, do CIVA.\nDate from the rule in the code\; the tax aut
 hority publishes the definitive calendar and orders may postpone deadlines
 .\nhttps://www.hvrbusinessconsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:File the periodic VAT return
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20270825-iva-pagamento-57-empresa-trimestral-sem@hvrbusinessconsulting.
 com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20270825
DTEND;VALUE=DATE:20270826
SUMMARY:Pay the VAT assessed
DESCRIPTION:VAT for Q2.\nLegal basis: Art. 27.º\, n.º 1\, do CIVA.\nDate 
 from the rule in the code\; the tax authority publishes the definitive cal
 endar and orders may postpone deadlines.\nhttps://www.hvrbusinessconsultin
 g.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Pay the VAT assessed
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20270906-saft-faturacao-58-empresa-trimestral-sem@hvrbusinessconsulting
 .com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20270906
DTEND;VALUE=DATE:20270907
SUMMARY:Report invoices to the tax authority (SAF-T)
DESCRIPTION:Invoices issued in August.\nLegal basis: Art. 3.º do Decreto-L
 ei n.º 198/2012.\nDate from the rule in the code\; the tax authority publ
 ishes the definitive calendar and orders may postpone deadlines.\nhttps://
 www.hvrbusinessconsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Report invoices to the tax authority (SAF-T)
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20270920-retencoes-59-empresa-trimestral-sem@hvrbusinessconsulting.com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20270920
DTEND;VALUE=DATE:20270921
SUMMARY:Pay over IRS and IRC withholding tax
DESCRIPTION:Tax withheld in August: salaries\, fees\, rent\, interest.\nLeg
 al basis: Art. 98.º\, n.º 3\, do CIRS\; art. 94.º\, n.º 6\, do CIRC.\n
 Date from the rule in the code\; the tax authority publishes the definitiv
 e calendar and orders may postpone deadlines.\nhttps://www.hvrbusinesscons
 ulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Pay over IRS and IRC withholding tax
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20270930-ppc-2-60-empresa-trimestral-sem@hvrbusinessconsulting.com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20270930
DTEND;VALUE=DATE:20271001
SUMMARY:2nd corporate tax payment on account
DESCRIPTION:Legal basis: Arts. 104.º\, n.º 1\, al. a)\, e 105.º do CIRC.
 \nDate from the rule in the code\; the tax authority publishes the definit
 ive calendar and orders may postpone deadlines.\nhttps://www.hvrbusinessco
 nsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:2nd corporate tax payment on account
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20271006-saft-faturacao-61-empresa-trimestral-sem@hvrbusinessconsulting
 .com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20271006
DTEND;VALUE=DATE:20271007
SUMMARY:Report invoices to the tax authority (SAF-T)
DESCRIPTION:Invoices issued in September.\nLegal basis: Art. 3.º do Decret
 o-Lei n.º 198/2012.\nDate from the rule in the code\; the tax authority p
 ublishes the definitive calendar and orders may postpone deadlines.\nhttps
 ://www.hvrbusinessconsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Report invoices to the tax authority (SAF-T)
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20271020-retencoes-62-empresa-trimestral-sem@hvrbusinessconsulting.com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20271020
DTEND;VALUE=DATE:20271021
SUMMARY:Pay over IRS and IRC withholding tax
DESCRIPTION:Tax withheld in September: salaries\, fees\, rent\, interest.\n
 Legal basis: Art. 98.º\, n.º 3\, do CIRS\; art. 94.º\, n.º 6\, do CIRC
 .\nDate from the rule in the code\; the tax authority publishes the defini
 tive calendar and orders may postpone deadlines.\nhttps://www.hvrbusinessc
 onsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Pay over IRS and IRC withholding tax
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20271105-saft-faturacao-63-empresa-trimestral-sem@hvrbusinessconsulting
 .com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20271105
DTEND;VALUE=DATE:20271106
SUMMARY:Report invoices to the tax authority (SAF-T)
DESCRIPTION:Invoices issued in October.\nLegal basis: Art. 3.º do Decreto-
 Lei n.º 198/2012.\nDate from the rule in the code\; the tax authority pub
 lishes the definitive calendar and orders may postpone deadlines.\nhttps:/
 /www.hvrbusinessconsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Report invoices to the tax authority (SAF-T)
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20271122-retencoes-64-empresa-trimestral-sem@hvrbusinessconsulting.com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20271122
DTEND;VALUE=DATE:20271123
SUMMARY:Pay over IRS and IRC withholding tax
DESCRIPTION:Tax withheld in October: salaries\, fees\, rent\, interest.\nLe
 gal basis: Art. 98.º\, n.º 3\, do CIRS\; art. 94.º\, n.º 6\, do CIRC.\
 nDate from the rule in the code\; the tax authority publishes the definiti
 ve calendar and orders may postpone deadlines.\nhttps://www.hvrbusinesscon
 sulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Pay over IRS and IRC withholding tax
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20271122-iva-declaracao-65-empresa-trimestral-sem@hvrbusinessconsulting
 .com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20271122
DTEND;VALUE=DATE:20271123
SUMMARY:File the periodic VAT return
DESCRIPTION:VAT for Q3.\nLegal basis: Art. 41.º\, n.º 1\, do CIVA.\nDate 
 from the rule in the code\; the tax authority publishes the definitive cal
 endar and orders may postpone deadlines.\nhttps://www.hvrbusinessconsultin
 g.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:File the periodic VAT return
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20271125-iva-pagamento-66-empresa-trimestral-sem@hvrbusinessconsulting.
 com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20271125
DTEND;VALUE=DATE:20271126
SUMMARY:Pay the VAT assessed
DESCRIPTION:VAT for Q3.\nLegal basis: Art. 27.º\, n.º 1\, do CIVA.\nDate 
 from the rule in the code\; the tax authority publishes the definitive cal
 endar and orders may postpone deadlines.\nhttps://www.hvrbusinessconsultin
 g.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Pay the VAT assessed
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20271206-saft-faturacao-67-empresa-trimestral-sem@hvrbusinessconsulting
 .com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20271206
DTEND;VALUE=DATE:20271207
SUMMARY:Report invoices to the tax authority (SAF-T)
DESCRIPTION:Invoices issued in November.\nLegal basis: Art. 3.º do Decreto
 -Lei n.º 198/2012.\nDate from the rule in the code\; the tax authority pu
 blishes the definitive calendar and orders may postpone deadlines.\nhttps:
 //www.hvrbusinessconsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Report invoices to the tax authority (SAF-T)
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20271215-ppc-3-68-empresa-trimestral-sem@hvrbusinessconsulting.com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20271215
DTEND;VALUE=DATE:20271216
SUMMARY:3rd corporate tax payment on account
DESCRIPTION:This instalment may be waived where the tax already paid covers
  the year.\nLegal basis: Arts. 104.º\, n.º 1\, al. a)\, e 105.º do CIRC
 .\nDate from the rule in the code\; the tax authority publishes the defini
 tive calendar and orders may postpone deadlines.\nhttps://www.hvrbusinessc
 onsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:3rd corporate tax payment on account
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:20271220-retencoes-69-empresa-trimestral-sem@hvrbusinessconsulting.com
DTSTAMP:20261016T172101Z
DTSTART;VALUE=DATE:20271220
DTEND;VALUE=DATE:20271221
SUMMARY:Pay over IRS and IRC withholding tax
DESCRIPTION:Tax withheld in November: salaries\, fees\, rent\, interest.\nL
 egal basis: Art. 98.º\, n.º 3\, do CIRS\; art. 94.º\, n.º 6\, do CIRC.
 \nDate from the rule in the code\; the tax authority publishes the definit
 ive calendar and orders may postpone deadlines.\nhttps://www.hvrbusinessco
 nsulting.com/en/resources/tax-calendar
URL:https://www.hvrbusinessconsulting.com/en/resources/tax-calendar
TRANSP:TRANSPARENT
BEGIN:VALARM
TRIGGER:-P2D
ACTION:DISPLAY
DESCRIPTION:Pay over IRS and IRC withholding tax
END:VALARM
END:VEVENT
END:VCALENDAR