Portugal: IES/DA with previous SAF-T filling postponed to 2023
Portugal -
Portugal Tax Alert
The obligation to fill IES/DA statement through the prior submission of the SAF-T (PT) file in accordance with the provisions of Ordinance 31/2019, of 24 January, was postponed again for 2023 fiscal period and following, to be delivered in 2024 onwards, by Ordinance 331-D/2021, of 31 December.
We recall that the State Budget Law for 2021 (Law 75-B/2020, of 31 December) had already postponed the application of these rules regarding 2020 fiscal period to 2021 fiscal year (see here).
Contacts
