The power outage that affected the Iberian Peninsula and parts of southern France disrupted the proper functioning of electronic and IT systems on a broad scale.

Under those constraints, there are still ongoing efforts to restore the normal functioning of the Portuguese Tax Authority’s services. Therefore, some adjustments to the tax calendar have been approved.

In this context, the Order no. 78/2025 – XXIV, of 06/05, issued by the Secretary of State for the Tax Affairs (SEAF) approved the extension of the following deadlines:

• Submission of the Periodic Value added Tax (VAT) Declaration: until May 26, 2025.

Applicable to taxable people under the normal and quarterly regimes, in respect of operations carried out in March or in the first quarter of 2025, respectively.

• VAT Payment: until May 30, 2025.

• Submission of the Form Model P2 or of Form Model 1074: until May 26, 2025.

Applicable to retailers subject to the tax regime provided for in article 60 of the VAT Code in relation to transactions carried out in the first quarter.

• Submission of VAT Recapitulative Statement: until May 26, 2025.

Additionally, under SEAF Order no. 79/2025-XXIV, of 08/05, the deadlines were extended:

• Real Estate TAX (IMI) Payment: until June 30, 2025.

This deadline applies regardless of whether it concerns the first instalment or the single payment of the IMI.

• Submission of Model 22 (Corporate Income Tax): until June 16, 2025.