Quarterly VAT / IVA Submission & Deadlines in Portugal – Q3 2025

For freelancers, self-employed workers, and small businesses in Portugal, staying on top of quarterly VAT (IVA) obligations is essential to avoid penalties and ensure smooth financial operations. This guide focuses specifically on Q3 2025.

Who Must Submit Quarterly VAT (IVA)?

The quarterly IVA regime is typically used by:

• Businesses with an annual turnover below €650,000

• Freelancers and self-employed workers (recibos verdes)

• Small enterprises that prefer less frequent reporting over monthly submissions

Note: Businesses exceeding €650,000 in turnover or companies required by law must submit monthly IVA declarations.

Q3 2025 IVA Deadlines

For Q3 (July–September 2025), the standard quarterly VAT rules apply:

Quarter	Period	Declaration Deadline	Payment Deadline
Q3 2025	1 Jul – 30 Sep	20 November 2025	25 November 2025

• Submission deadline: 20 November 2025

• Payment deadline: 25 November 2025

These deadlines apply for businesses under the quarterly regime, using the Portal das Finanças for submissions.

Step-by-Step Guide to Submitting Q3 IVA

1. Login to Portal das Finanças. Navigate to: IVA → Entregar Declaração Periódica.

2. Select the Correct Period: Choose Q3 2025 (July–September).

3. Enter Financial Data

   
   

   • Revenue (Base Tributável): Total sales/services for Q3

   • Output VAT (IVA a Liquidar): VAT collected from customers

   • Input VAT (IVA Deducível): VAT paid on business expenses

   
   

4. Validate the DeclarationClick “Validar” to check for errors.

5. Submit the DeclarationClick “Entregar” and save the submission receipt for your records.

6. Generate Payment ReferenceCreate a payment slip (Multibanco reference, MB Way, or other accepted methods).

7. Pay Complete the payment by 25 November 2025.

Common Mistakes to Avoid in Q3 2025 Submissions

• Entering incorrect VAT amounts (input vs. output)

• Missing the submission or payment deadline

• Forgetting to save the submission receipt

• Overlooking cross-border VAT rules

• Not applying new 2025 exemptions or thresholds, which can impact small businesses

Key Updates for 2025

• VAT exemption threshold increased to €15,000 for small businesses and self-employed workers.

• Transitional rules apply for turnover between €15,000 €18,750, allowing partial exemption.

• Extensions may be granted for technical issues with the Portal das Finanças, but always aim to submit by the standard deadline.

Why INLIS Consulting Can Help

At INLIS Consulting, we provide:

• Quarterly IVA management – ensuring timely submissions

• Accurate simulations – forecast IVA liabilities and optimize cash flow

• Compliance guidance – avoid penalties, interest, and audits

• Expert advice – stay up-to-date with 2025 rules and thresholds

Outsourcing your IVA filing to a professional ensures peace of mind and allows you to focus on growing your business.

Conclusion – Q3 2025 IVA Checklist

1. Confirm eligibility for the quarterly regime

2. Prepare Q3 financial data early

3. Submit declaration by 20 November 2025

4. Pay VAT by 25 November 2025

5. Keep receipts and documentation for your records

6. Consult INLIS Consulting for guidance and support

Need help submitting your Q3 2025 IVA?

Contact INLIS Consulting today for professional, stress-free VAT filing.