##  [Approved modifications to the Annual Accounting and Tax Return which simplifies its procedure](/en_GB/new/approved-modifications-annual-accounting-and-tax-return-which-simplifies-its-procedure) 

# Approved modifications to the Annual Accounting and Tax Return which simplifies its procedure





11 / 02 / 2018





Tax Alert 24-2018













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**[Decree-Law no.87/2018, of 31st October 2018](https://dre.pt/application/conteudo/116826872), was officially published, that amends the Decree-Law no. 8/2017, 17th January 2018, related to the Annual Accounting and Tax Return (so-called “IES”).**





Following the simplification process started in 2016, the fulfillment of Annexes A (CIT – Corporate resident entities who mainly perform commercial, industrial or agricultural activities and non-residents with a permanent establishment) and I (PIT – Personal Income Tax taxpayers who apply organized accounts) of the IES will be simplified.

This simplification consists in a pre-fulfillment of the referred annexes extracting the relevant data from the SAF-T (PT) accounting file, as well as eliminating certain tables of said Return which have the same information of the referred file. The submission of the IES will require a previous approval of the SAF-T (PT) accounting file from the Portuguese Tax Authorities, in the conditions to be regulated by the Portuguese Government, anticipating the approval of a transitory period.

The deadline to submit the IES form is maintained (by the 15th day of the 7th month subsequent to the end of the relevant fiscal year).

This procedure will be applicable already to the 2018’s IES. Afterwards, it is intended that remaining annexes also became automatically fulfilled.









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