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An overview by Garrigues, Taxand Portugal
In response to technical disruptions on the Portuguese Tax Authority Portal caused by the recent Iberian Peninsula power outage, the Portuguese Government has extended the filing deadlines for several key corporate tax obligations. Under Orders No. 2/2025-XXV and its rectification, No. 3/2025-XXV, the deadlines for submitting the Modelo 22 corporate income tax return, the Simplified Corporate Information (IES), and the Fiscal Dossier have been pushed back.
This follows earlier deadline extensions granted in May under Orders SEAF No. 78/2025-XXIV and No. 79/2025-XXIV, and comes after a formal request by the Portuguese Chartered Accountants Association (OCC), which cited continued issues with the Tax Portal that hinder timely submissions.
Isabel Vieira dos Reis and Pedro Miguel Braz from our Portuguese member firm Garrigues has published a more detailed overview of the extension here.
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