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IVA return
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About this calculator
Reconcile output VAT, recoverable VAT, Article 53, invoice lines, period cash flow and filing dates.
From invoice detail to the periodic return.
Free, no account and no card. Every figure shows the rule it came from, for the 2026 income year.
Who this calculator is for
For businesses preparing the periodic IVA return who want the due figure, the invoice detail and the dates reconciled before submitting.
What it covers
- VAT due
- Input VAT
- Invoice summary
- Payment schedule
The rules it applies
- Standard rate
- 23% on the mainland
- Intermediate / reduced
- 13% and 6% for listed supplies
- Monthly filing
- Mandatory from €650,000 prior-year turnover
- Filing and payment
- Day 20 and day 25 of the second following month
Source: CIVA arts. 18 and 41 — checked 2026-08-02
Questions about this calculator
Which rates apply?
The 2026 mainland rates: 23% standard, with 13% and 6% for the listed supplies. The rates load from a generated file governed by the 2026 parameters, not from a constant in the code.
When is the return due?
Day 20 or day 25 of the second following month, and monthly filing becomes mandatory from €650,000 of prior-year turnover - the calendar is part of the result.
Can it handle Article 53?
Yes. The Article 53 position is computed with everything else, so the cash flow of the period and the invoice summary reflect it.
Read the rules behind it
- IVA deadlines 2026: the Q2 date is not in the Code
- Green receipts: two €15,000 rules that are not the same
Related calculators
An estimate from the inputs given, not a filed position. Anything submitted to the Autoridade Tributária or Segurança Social through Taxovate is reviewed by a qualified accountant first.