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.
They must submit the basic form of Simplified Business Information twitter phone number data different annexes, according to the type of accounts and the sector of activity to which they belong. The information that was submitted to IES is recorded in the company's permanent certificate.
Who is not required to submit IES?
On the other hand, the following entities are exempt from submitting the IES/DA (they are not subject to accountability):
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?
Follow these steps to submit Simplified Business Information:
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.
If you have any questions about completing the IES, you can consult the IRN online manual which provides clarification on the various fields of the declaration.
What is the IES delivery deadline?
The deadline for submitting the Simplified Business Information is July 15th (for the previous year). All forms for submitting the IES are available on the Tax Portal , but must be submitted by a certified accountant (CC) or Official Accounting Technician (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).
How is the IES payment processed?
After completing the forms provided by the Tax Authority, a multibanco reference is automatically generated for payment of the accounting record. It is possible to access the accounting records of various entities, namely through companies that structure and organize the financial and accounting data of Simplified Business Information, such as Racius .
