COVID-19: The deadline for the delivery of the IES of 2019 was postponed to 15 September
Tax Alert Portugal
The deadline for the delivery of the IES/DA of 2019 was again postponed, now from 7 August to 15 September of 2020, as disclosed by Order 259/2020.XXII, of 16 July, of the SEAF, being applicable, without any charges or penalties, to taxpayers:
Whose fiscal year ended on 31/12/2019;
Whose fiscal year is different from the calendar year and the deadline for the delivery of the IES/DA ends before September 15, i.e., those whose fiscal year ended by the end of February of 2020;
Which have in the meantime ceased their activity and the deadline for the delivery of the IES/DA ends before September 15.
Additionally, we highlight that it was finally disclosed, through said Order, the formal decision to postpone the fulfillment of the obligation to deliver the IES/DA by the prior submission to the Tax Authority of the accounting SAF-T (PT), from the 2019 fiscal year to the 2020 fiscal year onwards (to be delivered in 2021 and following, respectively).
Finally, we note that IES/DA forms, approved by Ordinance no. 32/2019, of 24 January, and Ordinance no. 35/2019, of 28 January, remain in force but only to be applicable in 2020 fiscal year, to be delivered in 2021.