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Self-employed workers with formal accounts can opt for the quarterly declaration until 30 November

By Simples IRS teamPublished Updated

Self-employed workers (trabalhadores independentes) who keep formal accounts (contabilidade organizada) can opt for the quarterly declaration for the next calendar year, that is, for 2027. The deadline to choose is 30 November 2026 and the request is made on the Segurança Social portal. The information was published on gov.pt on 6 November 2026.

With this option, the income used to calculate contributions is worked out from the quarterly declaration. According to gov.pt, this makes it possible to adjust contributions to how the activity is going.

The whole process is online. On the Segurança Social portal, open the «Trabalho» menu, then «Remunerações e contribuições», then «Trabalhadores independentes» and, finally, «Alterar opção de contabilidade organizada para declaração trimestral» (change the formal accounts option to the quarterly declaration).

This is only relevant if you keep formal accounts. If you do not keep formal accounts, you already submit the quarterly declaration and do not need to do anything because of this news.

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Every figure on this page comes from these sources (official documents, in Portuguese). Updated on 9 November 2026

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