IES 2026 (Portugal): What It Is, the Deadline and How to File the Simplified Business Information

By Hugo Ribeiro, Certified Accountant · Member of the Order of Certified Accountants · HVR Business Consulting

The IES (Simplified Business Information) is Portugal's mandatory annual declaration that fulfils four legal obligations in a single filing: depositing the accounts at the commercial registry, reporting accounting and tax information to the Tax Authority, statistical data to INE, and reporting to Banco de Portugal. For companies whose tax year matches the calendar year, the 2026 IES deadline is 15 July 2026.

Who must file

  • Commercial companies subject to IRC (Lda., S.A.);
  • Sole traders with organised accounting;
  • Other entities required to deposit accounts or report statistics.

2026 deadline: 15 July

Due by the 15th day of the 7th month after year-end. For calendar-year companies, that is 15 July 2026.

Cost

Filing is free; the accounts deposit at the commercial registry that is part of the IES carries an 85€ fee.

Penalties

Missing the deadline triggers a fine typically between 150€ and 3,750€ and blocks the legal deposit of accounts.

FAQs

What is the IES deadline in 2026?

15 July 2026 for calendar-year companies.

Who must file?

Companies subject to IRC and sole traders with organised accounting.

Difference between IES and Modelo 22?

Modelo 22 assesses tax due; IES deposits accounts and reports detailed information.

How much does it cost?

Filing is free; the accounts deposit costs 85€.

Key Takeaways

  • File annually: IES fulfils 4 pivotal tax and commercial obligations.
  • Meet the deadline: 2026 IES is due by 15 July 2026.
  • Prevent fines: Non-filing incurs penalties up to 3,750€ and blocks deposits.
  • Prepare: IRC-subject companies and organised sole traders must file.
  • Note: IES submission is free, but account deposit costs 85€.

FAQ

What is IES in Portugal?

IES (Simplified Business Information) is a mandatory annual declaration in Portugal that combines account deposits, tax information to AT, statistical data to INE, and reporting to Banco de Portugal, streamlining obligations for companies.

What is the deadline for filing IES 2026?

For companies with a tax period matching the calendar year, the deadline for filing the 2026 IES is 15 July 2026. This deadline is the 15th day of the 7th month after the end of the fiscal year.

Who is required to file IES?

Commercial companies subject to IRC, sole traders with organised accounting, and other entities with account deposit or statistical reporting obligations must file IES. This requirement applies even if there is no activity or profit.

How much does it cost to submit IES in Portugal?

The IES declaration submission via the Tax Portal is free. However, the legal deposit of accounts at the commercial registry, which is an integral part of the IES process, costs 85€.

What is the difference between IES and Modelo 22?

Modelo 22 (filed in May/June) is used to assess and declare Corporate Income Tax (IRC). IES (filed in July) serves to deposit the annual accounts, and report accounting, tax, statistical, and Bank of Portugal information.