Registration of annual accounts at the commercial registry office;
Annual declaration of tax and accounting data to the Ministry of Finance;
Submission of annual information to the National Statistics Institute;
Communication of accounting data to the Bank of Portugal.
What is the IES delivery deadline?
The deadline for submitting the Simplified Business Information in 2018 is line database 15th (for the year 2017). All forms for submitting the IES are available on the Tax Authority Portal , but must be submitted by a certified accountant (CC) or Official Accountant (TOC). If the IES is submitted after the deadline, it is subject to sanctions provided for by law (tax legislation, the commercial registry and the national statistical system).
Who should submit the IES?
Entities that are subject to financial reporting must submit Simplified Business Information:
Commercial companies;
Civil companies in commercial form;
European public limited companies;
Companies with headquarters abroad and permanent representation in Portugal;
Public companies;
Individual limited liability establishments.
Note: These entities present the basic IES form and different annexes, depending on the type of accounts and the sector of activity to which they belong.
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Entities that are not subject to financial reporting do not have to submit Simplified Business Information:
Associations;
Foundations;
Cooperatives;
Complementary groupings of companies;
European economic interest groups;
Civil societies;
Irregular societies;
Individual traders (who are not required to have organized accounting and have not paid stamp duty).
How to Submit the IES?
Access the Finance Portal ;
Click on Submit IES (fill in the form directly on the website or send the corresponding file);
After sending, save the multibanco reference that was generated automatically;
Pay within a maximum period of 5 working days.
