##  [The IES and SAF-T (PT) accouting file submission and fulfillment have been updated ](/en_GB/new/ies-and-saf-t-pt-accouting-file-submission-and-fulfillment-have-been-updated) 

# The IES and SAF-T (PT) accouting file submission and fulfillment have been updated 





Portugal - 01 / 25 / 2019





Tax alert 9-2019













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**[Ministerial Order no. 31/2019, of 24 January](https://dre.pt/application/conteudo/118406929), was officially published which changes the submission and fulfillment of the Annual Tax and Accounting Information Statement (“IES”), as well as the submission of the SAF-T (PT) accounting file regarding 2019 and the following periods.**





The electronically submission of IES by the entities which must comply with legal obligations according to article 2 (1) of the Decree Law no. 8/2007 of 17 January is preceded by the submission and validation of the SAF-T (PT) accounting file and is electronically transmitted. This file must be submitted by the certificate accountant of said entities within the following terms:

- Until 30 April of the following year of the accounting data, regardless of whether is a business day or not, by the Portuguese Personal Income Tax (“PIT) taxpayers with organized accounts or the entities required to approve annual accounts until 31 March;
- Until the 15th day of June of the following year of the accounting data, regardless of whether is a business day or not, by the entities required to approve annual accounts until 31 May;
- Until the end of the 4th month after the end of the tax period, regardless of whether is a business day or not, by the Corporate Income Tax (“CIT”) taxpayers whose tax period does not correspond to the calendar year;
- Until the 60th day before the end of the deadline for submitting the declaration in case of cessation of activity, regardless of whether is a business day or not, as per article 8 (5) of CIT Code.

After SAF-T (PT) accounting file submission, the tables of the declaration, Annex A and Annex I of IES are pre-filled with data extracted by the SAF-T (PT) accounting file, as well as information provided, and can only be corrected through a new submission of the SAF-T (PT) accounting file. When the submission of these annexes is mandatory, IES could not be filed before the Portuguese tax authorities conforming the submission of SAF-T (PT) accounting file. The remaining tables and Annexes should be fulfilled by the entities which must comply with legal obligations at the time of IES submission.

The referred Ministerial Order was entered into force today and whenever the end of the tax period or the cessation of activity date is earlier or equal to 31 July, the IES of 2019 submission date should be calculated from 1 August 2019, under the legal terms.









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