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IES – What is it?

The Simplified Business Information (IES) – This is a mandatory annual declaration that concerns entrepreneurs and companies with organized accounting.

What is the purpose of the IES?

The IES allows several tax obligations to be fulfilled by filing a single declaration, namely:

  • Deposit of the annual accounts and corresponding registration, in paper form, with the commercial registry offices;
  • Submission of the annual statement of accounting and tax information to the Ministry of Finance;
  • Delivery of annual accounting information to INE for statistical purposes;
  • Delivery of annual accounting data for statistical purposes to the Bank of Portugal;

Who is obliged to submit it?

The obligation to submit the annual IES declaration for accountability purposes applies to the following entities:

  • Commercial companies;
  • Civil companies in commercial form;
  • European Public Limited Companies;
  • Companies with headquarters abroad and permanent representation in Portugal;
  • Public companies;
  • Individual establishments of limited liability.

In the other hand, the following entities, although they are accountable, are exempt from delivering the statement:

  • Foundations;
  • Associations;
  • Cooperatives;
  • Civil Societies;
  • Irregular Companies;
  • European economic interest groups;
  • Complementary groupings of companies;
  • Sole proprietors who do not have organized accounting.

How is it delivered?

The delivery of the IES declaration is made online by the respective certified accountant. Individuals or companies with organized accounting are required to have a certified accountant.

What is the deadline for submitting the IES?

The IES must be delivered by the 15th day of the 7th month after the end date of the economic exercise, regardless of whether that day is a business day or not, unless otherwise specified.

If you would like more information about this or other matters, please contact us.