Those who work with green receipts must be particularly attentive to their reporting obligations with Social Security, as failure to meet deadlines can result in fines that weigh heavily on the budget. At issue are the quarterly income declaration and the annual declaration, which are essential for the correct calculation of contributions and which must be submitted by the end of January.
Self-employed workers are required to submit quarterly statements in January, April, July and October of each year. In January, the 4th quarterly declaration is delivered, which is one of the most relevant moments in the contribution calendar.
The deadline for submitting the quarterly declaration is from January 1st to January 31st. During this period, those who work with green receipts must submit not only the quarterly declaration for the last quarter of the year, but also the Annual Declaration, according to the specialized technology portal Pplware.
How the process is done
The process is carried out through the Social Security portal, following the route: Work, Remuneration and contributions, Self-employed workers, What can I do online?, Consult, deliver or replace quarterly statements from the previous year.
In the 4th Quarterly Declaration, the income obtained in October, November and December 2025 must be indicated. These values serve as the basis for calculating the contributions payable in the months of January, February and March 2026.
Calendar of quarterly statements
Throughout the year, declaration delivery deadlines follow a well-defined quarterly logic. In April, the declaration relating to income for January, February and March is delivered. In July, income for April, May and June must be declared.
In October, the obligation concerns income obtained in July, August and September. Finally, in January, as mentioned, the income for October, November and December is declared, according to the same source.
What happens in case of delay
Failure to submit the quarterly declaration within the legal deadline constitutes an administrative offence. In these cases, self-employed workers are subject to paying a fine that can vary between 50 and 250 euros.
According to the information available on the Social Security website, the infraction is considered a minor offense if delivery is made within 30 days of the deadline. After this period, it becomes considered serious, with additional late payment interest.
An obligation that should not be forgotten
Meeting deadlines for submitting declarations is essential to avoid penalties and ensure that contributions are calculated correctly, in accordance with .
For those who work with green receipts, this is an administrative routine that, although simple, should not be postponed.
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