Approval of New Templates for the Annexes to the (IES/DA) Declaration Model
EA BriefTax
17 July, 2024The 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.
