Flash News NA 13/06/2024

Portugal_IES Declaration (Simplified Corporate Information) of 2023

The IES (Simplified Corporate Information) declaration for the 2023 tax period must be submitted until the 15th of July of 2024.

The presentation in Portugal of the IES (Simplified Corporate Information) declaration for taxpayers with a tax period coinciding with the calendar year will take place until the 15th of July of 2024. For taxpayers with a tax period different than the calendar year, presentation must be made by the 15th day of the 7th month following the end of the tax period.

The IES is a mandatory annual declaration for all companies and individual entrepreneurs with organized accounting.

In addition to the cover page, the IES must always be accompanied by at least one of the following annexes:

- Annex A: IRC - Accounting and tax elements for resident entities that primarily carry out commercial, industrial or agricultural activities and non-resident entities with a permanent establishment;

- Annex B: IRC - Accounting and tax elements for companies of the financial sector;

- Annex C: IRC - Accounting and tax elements for companies of the insurance sector;

- Annex D: IRC - Accounting and tax elements for resident entities that do not carry out, as their main activity, a commercial, industrial or agricultural activity;

- Annex E: IRC - Accounting and tax elements for non-resident entities without a permanent establishment;

- Annex G: IRC - Special Regimes (companies and other entities subject to the tax transparency regime);

- Annex H: IRC - Operations with related entities and income obtained abroad;

- Annex I: IRS - Simplified business information (IRS taxpayers with organized accounting);

- Annexes L to P: VAT - Accounting and tax elements, special regimes and summary statements of customers and suppliers;

- Annex Q: Stamp Tax;

- Annexes R to T: Statistical information;

The presentation of the IES declaration allows compliance with the following accounting, tax, commercial, legal, and statistical obligations:

- Annual declaration, with accounting and tax information, in accordance with articles 117 and 121 of the CIRC and article 113 of the CIRS (Individual persons holding individual limited liability establishments (EIRL);

- Registration of Annual Accounts at the Commercial Registry Office, in accordance with no. 1 of article 15 of the Commercial Registry Code;

- Sending statistical information to the National Statistics Institute (INE), the Bank of Portugal and the General Directorate of Economic Activities;

- Confirmation of the Central Register of Beneficial Owners (RCBE).

In Nominaurea, you will find a team available to support your company in all the fundamental issues for the development of your business, always complying the legal requirements.
We look forward to your contact!