Delivery of Annual Statement is compulsory for everyone subject IRC, including exempt, and for people subject to IRS that present or are obliged to present organized accounting, or that have to deliver one of the IRS, IVA or IS (Stamp Tax) attachments. This is the example of the companies that withheld at source or that must present suppliers or clients recapitulative map.
Annual Statement must be delivered until the last business day in June.
Attachments O (Clients Recapitulative Map) and P (Suppliers Recapitulative Map) of Annual Statement must be generated by companies that produce, commercialize or render services, including agricultural activities.
Attachments must be generated based on transactions occurred in the year, being grouped by client NIF (for attachment O) or supplier (attachment P). clients that are headquartered in Brazil must be grouped, since annual sales value is:
- Years prior to 2004, higher than 50,000 Euros
- Year of 2004 and following, over 25,000 Euros
The system enables generation of attachment to be accepted, under XML format, observing Schema XML provided by the Portuguese government.
Legislation Contemplated:
- Decree 499/2007 dated 04/30
For further information, check:
Procedures
1. In Normative Instructions, the System displays the routine descriptive routine, click forward and fill in the parameters:
Initial Date ?
Enter the initial date for processing of the magnetic file.
Final Date ?
Enter the final date for processing of the magnetic file.
Instr. Normative Instruction?
Enter the configuration file name, without the ".INI" extension. For this magnetic medium, enter: IESDA.
File Destination File?
Enter the name and file extension to be generated.
Example: IESDA.xml
Directory?
Enter the directory's name where the text file created is saved. Example: C\IESDA\.
Select Branches?
Indicate whether you want to select the branches to be processed. When entering No, only the current branch is considered; when selecting Yes, the system displays a screen in which you must select branches to be considered. Select branches to be processed, if necessary and confirm.
2. Check parameters and confirm them.
3. After configuration of the routine general parameters, an Annual Statement configuration wizard is displayed
4. In the routine with routine description, click forward.
5. A window for char 02 - Head-office Area, Effective Direction or Stable Establishment - is displayed. Fill out required information and forward.
Finances Service Code
Enter finances service code the company's accounting is centralized.
6. A window for chart 07 - Statement Type - is displayed Fill out required information and forward.
Type of Statement
Inform if it is the first annual statement in the period or if it is a replacement statement.
7. A window for chart 09 - Passive Subject or Legal Representative and the Account Official Technician Identification - is displayed. Fill out required information and click complete.
Legal Representative NIF
Enter the Legal Representative NIF for this company.
NIF of the Account Official Technician
Enter the NIF of the accountant responsible for the company.
8. After processing, the file is generated with the name and in the folder indicated in the routine parameters, being subject to validation in annual statement software.
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