{"id":4384,"date":"2022-06-03T09:04:56","date_gmt":"2022-06-03T09:04:56","guid":{"rendered":"https:\/\/reisreis.pt\/?p=4384"},"modified":"2023-01-20T12:26:54","modified_gmt":"2023-01-20T12:26:54","slug":"ies-what-is-it","status":"publish","type":"post","link":"https:\/\/reisreis.pt\/en\/ies-what-is-it\/","title":{"rendered":"IES &#8211; What is it?"},"content":{"rendered":"\r\n<p>The <a title=\"Simplified Business Information (IES)\" href=\"https:\/\/dre.pt\/dre\/legislacao-consolidada\/decreto-lei\/2007-34526275-45079475\" target=\"_blank\" rel=\"noreferrer noopener\"><mark class=\"has-inline-color has-vivid-cyan-blue-color\" style=\"background-color: rgba(0, 0, 0, 0);\">Simplified Business Information (IES)<\/mark><\/a> &#8211; This is a mandatory annual declaration that concerns entrepreneurs and companies with organized accounting.<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">What is the purpose of the IES?<\/h2>\r\n\r\n\r\n\r\n<p>The IES allows several tax obligations to be fulfilled by filing a single declaration, namely:<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>Deposit of the annual accounts and corresponding registration, in paper form, with the commercial registry offices;<\/li>\r\n\r\n\r\n\r\n<li>Submission of the annual statement of accounting and tax information to the Ministry of Finance;<\/li>\r\n\r\n\r\n\r\n<li>Delivery of annual accounting information to INE for statistical purposes;<\/li>\r\n\r\n\r\n\r\n<li>Delivery of annual accounting data for statistical purposes to the Bank of Portugal;<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">Who is obliged to submit it?<\/h2>\r\n\r\n\r\n\r\n<p>The <strong>obligation <\/strong>to submit the annual IES declaration for accountability purposes applies to the following entities:<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>Commercial companies;<\/li>\r\n\r\n\r\n\r\n<li>Civil companies in commercial form;<\/li>\r\n\r\n\r\n\r\n<li>European Public Limited Companies;<\/li>\r\n\r\n\r\n\r\n<li>Companies with headquarters abroad and permanent representation in Portugal;<\/li>\r\n\r\n\r\n\r\n<li>Public companies;<\/li>\r\n\r\n\r\n\r\n<li>Individual establishments of limited liability.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p>In the other hand, the following entities, although they are accountable, are <strong>exempt <\/strong>from delivering the statement:<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>Foundations;<\/li>\r\n\r\n\r\n\r\n<li>Associations;<\/li>\r\n\r\n\r\n\r\n<li>Cooperatives;<\/li>\r\n\r\n\r\n\r\n<li>Civil Societies;<\/li>\r\n\r\n\r\n\r\n<li>Irregular Companies;<\/li>\r\n\r\n\r\n\r\n<li>European economic interest groups;<\/li>\r\n\r\n\r\n\r\n<li>Complementary groupings of companies;<\/li>\r\n\r\n\r\n\r\n<li>Sole proprietors who do not have organized accounting.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">How is it delivered?<\/h2>\r\n\r\n\r\n\r\n<p>The <strong>delivery of the IES declaration is made online by the respective certified accountant<\/strong>. Individuals or companies with organized accounting are required to have a certified accountant.<\/p>\r\n\r\n\r\n\r\n<h2 class=\"wp-block-heading\">What is the deadline for submitting the IES?<\/h2>\r\n\r\n\r\n\r\n<p>The IES must be delivered <strong>by the 15th day of the 7th month after the end date of the economic exercise<\/strong>, regardless of whether that day is a business day or not, unless otherwise specified.<\/p>\r\n\r\n\r\n\r\n\r\n\r\n<p>If you would like more information about this or other matters, please <a href=\"https:\/\/reisreis.pt\/en\/contacts\/\" target=\"_blank\" rel=\"noreferrer noopener\"><mark class=\"has-inline-color has-vivid-cyan-blue-color\" style=\"background-color: rgba(0, 0, 0, 0);\">contact us<\/mark><\/a>.<\/p>\r\n","protected":false},"excerpt":{"rendered":"<p>The Simplified Business Information (IES) &#8211; 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: Who is obliged to submit it? The obligation to submit the annual IES [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":7556,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4384","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sem-categoria"],"_links":{"self":[{"href":"https:\/\/reisreis.pt\/en\/wp-json\/wp\/v2\/posts\/4384","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/reisreis.pt\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/reisreis.pt\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/reisreis.pt\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/reisreis.pt\/en\/wp-json\/wp\/v2\/comments?post=4384"}],"version-history":[{"count":1,"href":"https:\/\/reisreis.pt\/en\/wp-json\/wp\/v2\/posts\/4384\/revisions"}],"predecessor-version":[{"id":7768,"href":"https:\/\/reisreis.pt\/en\/wp-json\/wp\/v2\/posts\/4384\/revisions\/7768"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/reisreis.pt\/en\/wp-json\/wp\/v2\/media\/7556"}],"wp:attachment":[{"href":"https:\/\/reisreis.pt\/en\/wp-json\/wp\/v2\/media?parent=4384"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/reisreis.pt\/en\/wp-json\/wp\/v2\/categories?post=4384"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/reisreis.pt\/en\/wp-json\/wp\/v2\/tags?post=4384"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}