Portugal: Extension of the filing deadlines for Modelo 22, IES and the Fiscal Dossier
The deadlines for filing the CIT return, the IES and the tax file were extended, in response to the request of the Portuguese Chartered Accountants Association.
Following the technical disruptions on the Portuguese Tax Authority Portal (Portal das Finanças), caused by the power outage that affected the Iberian Peninsula on 28 April, the Government has once again extended the deadlines for complying with several tax obligations, namely the filing of the Modelo 22 corporate income tax return, the Simplified Corporate Information (IES) and the Fiscal Dossier, through Order No. 2/2025-XXV, of 9 June, rectified by Order no. 3/2025-XXV.
It should be recalled that previous flexibility measures had already been approved for filing obligations due in May, under Orders SEAF No. 78/2025-XXIV and No. 79/2025-XXIV.
In this context, the applicable deadlines for the following tax obligations were revised as follows:
The Government’s decision follows a formal request submitted by the Portuguese Chartered Accountants Association (OCC), which highlighted the ongoing technical issues on the Tax Portal that have hindered the timely submission of tax returns.
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