The first quarterly VAT return looks like a monster. After filing it, you realise it is literally 20 minutes on the Finance Portal.
Let us go through it.
Do you need to file this return?
No — if you are VAT-exempt under Article 53 of the CIVA (you invoiced less than €15,000 in the last 12 months). In this case, there is no quarterly return to file. Full stop.
Yes — if you exceeded that threshold or voluntarily opted into the standard VAT regime. In this case, you file every 3 months.
When to file
| Quarter | Period | Deadline |
|---|---|---|
| Q1 | January–March | 20 May |
| Q2 | April–June | 20 August |
| Q3 | July–September | 20 November |
| Q4 | October–December | 20 February |
Important: the deadline is the 20th, not the 15th. This is one of the most common mistakes.
Step by step on the Finance Portal
Step 1 — Navigate to the form Finance Portal → Entregar → IVA → Declaração Periódica
Step 2 — Reference period Select the quarter and year. For example: Q1 2025.
Step 3 — Fill in the main table The key fields for service freelancers:
- Field 1 — Taxable base of services at 23%: total of everything you invoiced in the quarter (excluding VAT)
- Field 4 — VAT charged: calculated automatically (field 1 × 23%)
- Field 20 — VAT payable: total VAT you owe
If you had professional expenses with VAT (equipment, software, etc.), you can deduct that input VAT in the corresponding purchase fields. This reduces what you pay.
Step 4 — Review and submit The system shows a summary before you send. You confirm, click Submeter, and save the confirmation document.
Step 5 — Pay the VAT due After submitting, generate the payment document (DUC) on the Portal and pay via ATM reference or home banking. Payment deadline: the same 20th.
What gets filled in practice — example
Joana invoiced €5,000 of design services in Q2. All at 23% VAT.
VAT charged: €5,000 × 23% = €1,150
She had no business expenses with VAT that quarter.
VAT payable: €1,150
She fills in field 1 (€5,000), verifies field 4 (€1,150 filled automatically), submits, and pays €1,150 by 20 August.
What if you invoiced nothing that quarter?
You still need to file the return, with all fields at zero. It is a periodic return — the obligation exists regardless of whether you invoiced or not.
✅ In summary
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Only those who are not VAT-exempt file quarterly returns — exemption up to €15,000/year under Art. 53 CIVA. Below that threshold, no return to file.
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The deadline is always the 20th of the second month after the quarter ends — 20 May, 20 August, 20 November, 20 February. Never the 15th.
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With FIZ the quarterly VAT return is filed automatically — the system totals your invoices, calculates the VAT, and submits within the deadline, without you needing to do anything.
