A company files periodic IVA (VAT) returns (monthly or quarterly by turnover), even at zero, and the annual IES (Informação Empresarial Simplificada) — the combined filing to Finanças, Banco de Portugal, INE and the commercial registry.●VERIFIED ·
Issuing authority
gov.pt — Declaração de início de atividade (pessoa coletiva)
IES was created by DL n.º 8/2007. IVA periodicity (monthly/quarterly) depends on turnover under the CIVA. Both are filed by the certified accountant; missing them triggers automatic penalties.
Change history
Initial captureA company files periodic IVA (VAT) returns (monthly or quarterly by turnover), even at zero, and the annual IES (Informação Empresarial Simplificada) — the combined filing to Finanças, Banco de Portugal, INE and the commercial registry.
No further changes recorded yet — unchanged since it was first captured.
