VAT

Quarterly VAT: how to fill in the periodic VAT return on recibos verdes

By Simples IRS teamPublished 11 November 2026Updated 11 November 20266 min read

Who this is for

This guide is for people on recibos verdes in the normal VAT regime, with a quarterly return: anyone who was never exempt under article 53 or who has left the exemption. Not sure which regime you are in? Use the VAT exemption checker and read the article 53 exemption guide.

The return is quarterly when the previous year’s turnover was below €650,000 (CIVA, article 41(1)). It is an obligation for every taxable person in the normal regime (CIVA, article 29(1)(c)).

Deadlines for the 3rd quarter of 2026

What	By when	Rule
Submit the return (July to September)	20 November 2026	20th day of the 2nd month after the quarter (CIVA, article 41)
Pay the VAT due	25 November 2026	25th day of the 2nd month after the quarter (CIVA, article 27)

Both dates are in the AT’s tax calendar (agenda fiscal), in the filing obligations and the payment obligations, and they match our tax calendar. The agenda says you can already submit the 3rd-quarter return during October.

Before you start

Your invoice-receipts (faturas-recibo) for July, August and September. Add up the base of each one, separated by rate. For most services on the mainland, the rate is the standard rate of 23% (CIVA, article 18).
The invoices for purchases for your activity, with your NIF. Only VAT on invoices issued in the legal form, in your name (CIVA, article 19(2)), and on goods or services used in taxed transactions (CIVA, article 20), can be deducted.

Step by step on the Portal das Finanças

The table and field numbers are those of the official form and the AT filling-in instructions, the same as in the form published in the Diário da República (Portaria n.º 339/2023).

Log in to the Portal das Finanças with your NIF and password and choose Entregar > IVA, the periodic return (declaração periódica).
Table 01 (Quadro 01): your NIF and where your business is based: mainland, Azores or Madeira.
Table 02: the year (2026), the period (3rd quarter) and whether you are filing on time or late.
Tables 03 and 04: only apply if you had transactions in another part of the country (mainland, Azores or Madeira) or filed a recapitulative statement for services to businesses in other European Union countries.
Table 05: tick it only if you had no transactions at all in the quarter, neither purchases nor sales.
Table 06, first question: the question «Efetuou operações desta natureza?» (“Did you carry out transactions of this kind?”) must be answered. Answer «SIM» (yes) only in the cases the AT lists (for example, if you charged VAT as the buyer) and fill in table 06-A. Otherwise, answer «NÃO» (no).
Table 06, VAT charged (IVA liquidado): the base goes in the left column and the tax in the right one, by rate:
- fields 1 and 2: reduced rate;
- fields 5 and 6: intermediate rate;
- fields 3 and 4: standard rate.
The tax must match the rate applied to the base.
Table 06, deductible VAT (IVA dedutível):
- field 20: non-current assets (ativos não correntes), formerly called fixed assets, such as equipment you use for several years;
- fields 21, 23 and 22: inventories, at the reduced, intermediate and standard rates;
- field 24: other goods and services.
Field 61: the credit carried forward that was in field 96 of the previous return.
Result (apuramento): fields 90 to 94 fill in automatically. Field 93 is the tax payable to the State. Field 94 is the credit to recover, which you split between field 95 (refund request) and field 96 (credit carried forward to the next period).
Validate, correct any errors and submit. The return counts as filed when it is submitted without anomalies. Keep the confirmation.
Pay by 25 November with the payment reference that appears right afterwards: Multibanco, online banking, CTT (post office) or a tax office (AT instructions).

Annexes only come in when they apply: annex R for transactions in another part of the country (table 03) and the adjustment annexes when you fill in field 40 or 41.

Example with figures (mainland, standard rate)

You are a designer on the mainland, in the normal quarterly regime. Between July and September 2026 you issued three invoice-receipts of €2,000.00, €2,500.00, €1,500.00, all at 23%. You bought a computer for €1,000.00 and other services for your activity for €400.00, always without VAT and with your NIF on the invoice.

Field	What it is	Amount
3	Base at the standard rate	€6,000.00
4	VAT charged (€6,000.00 × 23%)	€1,380.00
20	VAT on the computer (€1,000.00 × 23%)	€230.00
24	VAT on the other services (€400.00 × 23%)	€92.00
93	Tax payable (€1,380.00 − €322.00)	€1,058.00

You submit the return by 20 November and pay €1,058.00 by 25 November. The IRS your clients withheld does not come into these calculations: it is income tax, not VAT.

What if the deductible VAT is higher?

In a weak quarter you invoice €1,000.00 (VAT of €230.00) and buy equipment for €1,500.00 (VAT of €345.00, in field 20). Field 94 shows €115.00 to recover. If you do not ask for a refund, you put that amount in field 96 and, in the next return, in field 61.

In the Azores and Madeira

The autonomous regions have their own rates (CIVA, article 18(3)). In 2026, the standard rate is 16% in the Azores and 22% in Madeira (AT leaflet with the 2026 rates). For services carried out in the region, the same base of €6,000.00 gives €960.00 of VAT in the Azores and €1,320.00 in Madeira.

Expenses whose VAT you cannot deduct

Even with an invoice in your name, CIVA, article 21 excludes from deduction, among others:

passenger cars, motorbikes and leisure boats (purchase, hire and repair);
fuel: diesel, LPG, natural gas and biofuels are only 50% deductible;
transport and business travel, including tolls;
accommodation, food, drinks, tobacco and hospitality expenses;
entertainment and luxury expenses.

Common mistakes

Mixing up the fields: on the form, field 1 is the reduced rate and field 3 is the standard rate. The 23% goes in fields 3 and 4.
Using the amount received as the base: the base is the value of the services without VAT, not what reached your account after withholding.
Not filing when you invoiced nothing: the return is compulsory even with no transactions (CIVA, article 29(2)). You tick table 05.
Filing and not paying: if you pay less than the amount due, the AT issues a debt certificate (certidão de dívida) for the difference (CIVA, article 27(6)).
Forgetting field 61: the credit in field 96 only carries over to the next quarter if you put it there.

See the deadlines in the calendar

Frequently asked questions

By when do I file and pay VAT for the 3rd quarter of 2026?

You submit the periodic return by 20 November 2026 and pay by 25 November 2026 (CIVA, articles 41 and 27, and the AT tax calendar).

Which fields do services invoiced at 23% go in?

The base goes in field 3 and the VAT in field 4, which are the standard-rate fields. Fields 1 and 2 are for the reduced rate, and 5 and 6 for the intermediate rate.

Do I have to file the return if I invoiced nothing in the quarter?

Yes. The obligation remains with no transactions (CIVA, article 29(2)): you tick table 05. If you have credit to carry forward, you fill in fields 61 and 96.

Can I deduct the VAT on a lunch with a client?

No. VAT on food, drinks and hospitality expenses is excluded from deduction (CIVA, article 21(1)(d)).

What if the deductible VAT is higher than the VAT charged?

Field 94 shows the credit. You can ask for a refund in field 95 or carry it forward in field 96 and use that amount in field 61 of the next return.

Where do I put the VAT on a computer for my activity?

In field 20, which is for non-current assets (formerly fixed assets). VAT on other goods and services goes in field 24.

Official sources

Every figure on this page comes from these sources (official documents, in Portuguese). Updated on 11 November 2026