IES – The new form of Annex R has been approved
Tax Alert 8-2019
Ministerial Order no. 32/2019 of 24 January was officially published which approves the new form of Annex R of the Annual Tax and Accounting Information Statement (“IES”) regarding residents entities which perform commercial, industrial and agricultural activities, non-resident entities with permanent establishment and individual limited liability establishment (“EIRL”), applicable as from 2019. The new form includes new fields for reporting statistical information required for commercial registry of the Directorate-General for Economic Activities (“DGAE”).
The referred Ministerial Order entered yesterday into force, yet the previous model approved by the Ministerial Order n.º 64-A/2011 of 3 February is still applicable regarding declarations of 2018 or previous years.