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Approval of New Templates for the Annexes to the (IES/DA) Declaration Model

Ordinance no. 175/2024/1, Official Gazette no. 136/2024, Series I, of 16.07.2024

The Ordinance no. 175/2024/1, published in Diário da República no. 136/2024, Series I, on July 16, 2024, approves the new models of forms for Annexes C and T, which are an integral part of the declarative model of the Simplified Business Information/Annual Declaration of Accounting and Tax Information (IES/DA) to be submitted from 2024 onwards.

  • Annex C - Corporate Income Tax - Simplified business information (insurance sector entities - Law no. 147/2015, of September 9) - periods from 2023 and onwards;
  • Annex T - Statistical information - Simplified business information (insurance sector entities - Law no. 147/2015, of September 9) - periods from 2023 and onwards.

The other annexes that make up the IES/DA declarative model remain unchanged.

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