Don’t miss any deadlines. Write down all important dates on the IRS calendar and avoid paying fines or missing deductions.
With the beginning of the year, the time has come to look at the calendar again to understand which IRS most important dates.
From validating invoices to delivering the annual statement, there are several deadlines to take into account over the next few months. If you don’t want to run the risk of losing deductions, or having to pay fines, get to know the IRS calendar in 2023.
The Important Dates on the IRS Calendar in 2022
If the fiscal calendar is free in the first month of the year, the same cannot be said for February, when there are two important dates to consider.
Until the 15th
We start with the day February 15ththe deadline for notifying the Tax Authority of the update of your household.
Changes in the family situation include the birth of children, children who are no longer dependent or who are now in joint custody, divorce, death of a spouse, marriage and change of permanent residence. All must be communicated to the Tax Authorities by the 15th of February without fail.
If you do not communicate the changes to the household by this date, the Tax Authority will consider the data from the previous year.
Until the 25th
Another of the important dates on the IRS calendar in February is the Day 25which marks the end of the period for validate and confirm your invoices on the E-Fatura portal.
In case you have self-employment income and is included in the simplified regime, this is also the deadline for indicating to the Ministry of Finance whether each invoice is a personal, professional expense (related to the activity you carry out independently) or a mixed one.
Do not forget that expenses marked as professional may be subject to justification.
March also has important dates for the IRS. It is, in fact, a very relevant month from a fiscal point of view.
Until the 15th
Starting with March 15thwhich is when the deduction amounts for the collection of expenses confirmed by invoice become available.
This information had already, in a way, been advanced by E-Fatura, but now you will also be able to consult the total of your IRS deductions with expenses that are not obligatorily registered on that portal, due to the fact that some entities are exempt from issuing an invoice.
This is what happens, for example, with expenses related to mortgage interest or public education fees.
Until the end of the month
We move forward to the period between March 15th and March 31stin which there is a set of important dates for the IRS to register.
If you do not agree with the amounts determined by the Tax Authorities based on your general family expenses and the benefit for having requested an invoice with the taxpayer, you must until the 31st to complain about the calculation of collection deductions with the Tax Authority. Of course, you will have to substantiate your claim, so be prepared to defend yourself.
In this period of time, you cannot claim health, education, real estate and housing expenses. These corrections can then be made manually when filling out the Model 3 your IRS tax return.
Even these days you can notify Finance in advance of your willingness to consign part of your IRS or VATindicating the entity that wants to benefit.
In April, May and June
One of the most important dates on the IRS calendar is undoubtedly the delivery of the annual statementwhich this year can be done once again between April 1st and June 30th. There are three months for all Portuguese, regardless of their income category, to submit accounts to the State.
The same months are important dates for those who receive a refund, as the Tax Authorities can still refund what they are entitled to at this stage. So, it doesn’t hurt to remember the rule of reciprocity: the sooner you file your tax return with the IRS, the sooner you will receive your refund.
If you submitted your declaration within the legal period, the AT has until the 31st of July to send you the IRS settlement note. This is the document that proves that you have settled accounts with the Tax Authorities.
By now we are all thinking about vacations, but there are still important dates for the IRS to go through. As is known, not all taxpayers are entitled to a refund, and in some cases they may even have to pay IRS.
The deadline for doing so is the day August, 31. This if they have met the IRS deadline. Otherwise, they have until December 31 to make the payment. And, in addition to the debt, they can also count on a fine.
The last day of August is still the deadline for Finance to pay the IRS refundsso you receive your money no later than the 31st.
If they had additional tax to pay but did not do so by August 31st, taxpayers can ask to pay the IRS in installments.
It is necessary, however, that they have submitted the IRS declaration within the prescribed period and that they do not have debts related to other taxes, such as VAT or IMI.
Requests for IRS payment in installments must be submitted by September 15th.