Order no. 191_2025_1, of April 16th
The legal obligations set out in article 2(1) of Decree-Law no. 8/2007, of January 17, as amended by Decree-Laws no. 116/2008, of July 4, 292/2009, of October 13, 209/2012, of September 19, 10/2015, of January 16, by Law no. 89/2017, of August 21, by Decree-Law no. 87/2018, of October 31, and by Law no. 119/2019, of September 18, must be met by submitting the following informationThis includes the following obligations: submission of the annual statement of accounting and tax information, registration of accounts, provision of statistical information to the National Statistics Institute, provision of information on annual accounting data for statistical purposes to the Bank of Portugal, provision of statistical information to the Directorate-General for Economic Activities (DGAE) and confirmation of information on the beneficial owner, under the terms of special legislation.
Considering the change to the regime of the justifiable impediment invoked by certified accountants, under the terms of articles 12-A and 12-B of the Statute of the Order of Certified Accountants, approved by Decree-Law no. 452/99, of November 5, amended by Law no. 24-D/2022, of December 30, and by Law no. 68/2023, of December 7, this decree amends the cover sheet of the Simplified Business Information/Annual Statement of Accounting and Tax Information (IES/DA).
In addition, as part of the tax simplification agenda, an initiative of the XXIV Constitutional Government, Article 17(b) and (c) of Decree-Law no. 49/2025 of March 27 eliminated Annexes O - Recapitulative customer statement (value added tax) and Q - Accounting and tax elements (stamp duty), which are no longer required to be submitted, reducing the context costs involved in filling in and submitting the IES/DA. The cover sheet of the Simplified Business Information/Annual Statement of Accounting and Tax Information (IES/DA) has also been amended accordingly.
This Ordinance shall enter into force on April 17, 2025.
