##  [Inventories to be reported as regards 2019 must be made still using the file approved by Ministerial Order no. 2/2015](/en_GB/new/inventories-be-reported-regards-2019-must-be-made-still-using-file-approved-ministerial-order-no) 

# Inventories to be reported as regards 2019 must be made still using the file approved by Ministerial Order no. 2/2015





Portugal - 12 / 23 / 2019





Tax Alert Portugal













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**The file approved by Ministerial Order no. 126/2019, 2 of May, to be used to report annual inventories to the Portuguese Tax Authorities (“PTA”), only enters into force as regards 2020’s inventories, to be communicated by 31 January 2021, as disclosed by [Order no. 66/2019-XXII-SEAF of 13 December of the Secretary of State for Tax Affairs](http://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/Despachos_SEAF/Documents/Despacho_66_2019_XXII_SEAF.pdf).**





As a result, same communication to be made concerning 2019, by 31 January 2020, must be made by taxpayers using the file currently in force as per Ministerial Order no. 2/2015, of 6 January.

Please note that Decree-Law no. 28/2019, 15 February (SIMPEX+ Program), amended the exemption foreseen for annual reporting of inventories to the PTA, established in article 3-A (1) of Decree-Law no. 198/2012, 24 August. Accordingly, this exemption, previously applied to taxpayers with a turnover in the previous tax period not exceeding 100.000 euros, is now applicable to taxpayers applying the simplified scheme of taxation under Personal Income Tax or Corporate Income Tax, irrespective of the turnover, as from 1 January 2020. Taxpayers who are not waived of such reporting obligation, must submit electronically the valued inventories to the PTA by 31 January, regarding the last day of the previous year.









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