Entities whenever ending their fiscal year until 31 July 2019 or ceasing their activity until 31 July 2019 shall submit the IES according to the previous model, in force in 2018, meaning that IES submission no longer depends on the previous SAFT-T (PT) accounting file submission to the Portuguese Tax Authorities (“PTA”), as was initially established;
The deadline for sending to the PTA for validation of the SAFT-T (PT) accounting file of 2019 by the Portuguese Personal Income Tax taxpayers with organized accounts or by the entities required to approve their annual accounts until 31 March 2020 (i.e., entities with a fiscal period equal to the civil year and which do not have consolidated accounts or do not apply the equity method) has been extended from 30 April 2020 to 31 May 2020.
As a result, regarding the amendments made by the Budget Law for 2019 (Law no. 71/2019, 31 December), the Ministerial Order no.31/2019, 24 January, and the Order referred above, entities obligated to submit the IES of 2019 whenever ending their fiscal year until 31 July 2019 or ceasing their activity until 31 July 2019, shall:
Submit the IES of 2019 according to the model in force in 2018;
Submit the IES of 2019 until 31 October 2019;
Submit SAFT-T (PT) accounting file of 2019 until 31 August 2019.