The Informação Empresarial Simplificada (the combined annual filing to Finanças, the commercial registry, Banco de Portugal and INE) is due by the 15th day of the 7th month after the tax-period end — 15 July for a calendar-year company (CIRC Art. 121.º n.º 2, applied via Art. 117.º n.º 1 al. c)). As with the Modelo 22, any extension in a given year is a discretionary administrative despacho.
Change history
Initial captureBy the 15th day of the 7th month after the end of the tax period (15 July for a calendar-year company)
No further changes recorded yet — unchanged since it was first captured.
