IES
Informação Empresarial Simplificada · Simplified Business Information
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An annual filing obligation for Portuguese companies (Lda, SA) combining accounting, tax, and statistical reporting into one electronic submission. Due by July 15 of the following year.
IES is the annual filing that every Portuguese company must submit. It bundles your financial statements, tax declarations (including Modelo 22 for IRC), and statistical reporting into one electronic submission.
Who needs it
All companies registered in Portugal, Lda, Unipessoal Lda, SA, and other corporate forms. Sole proprietors (trabalhadores independentes) do not file IES.
What it includes
- Annual financial statements (balance sheet, income statement)
- Modelo 22 (IRC corporate tax return)
- Statistical data for INE (national statistics)
- Information for Banco de Portugal
Filing
IES must be submitted electronically by a contabilista certificado by July 15 of the following year. It's filed through the Portal das Finanças.
For companies on the IRC simplified regime using NC-ME accounting, the financial statements are minimal, but the IES filing is still required.
Frequently asked questions
What is IES?
IES stands for Informação Empresarial Simplificada. It's an annual filing that Portuguese companies must submit, combining financial statements, tax information, and statistical data into a single electronic declaration. It replaced several separate filings that companies previously had to submit to different government entities.
Do sole proprietors need to file IES?
No. IES is only for companies (Lda, SA, etc.). Sole proprietors (trabalhadores independentes) file their income through the IRS Modelo 3 instead.
When is IES due?
By July 15 of the year following the fiscal year. For a company with a standard January–December fiscal year, the 2025 IES is due by July 15, 2026. It must be submitted by a contabilista certificado.