How to prepare and file the IES

What is it for?

The IES (Simplified Business Information) is the annual return with the balance sheet, the income statement and the required annexes. fiscaldoo proposes the annexes the company must file, generates Annex A (Balance sheet and Income statement) from the accounts and runs checks before filing.

fiscaldoo does not file the IES: the file is submitted on the Portal das Finanças, and Annex A must be reviewed by the certified accountant.

When to use it?

• After the year-end closing, for the year that has ended.
• Before Form 22 (Modelo 22): Modelo 22 checks field 701 against the Annex A result, and can only check it once Annex A has been generated. (The year-end closing panel lists “Prepare the company income tax return (Model 22)” before “Submit the IES / SAF-T”: that is only the panel's order; Modelo 22 can be started earlier, but the field 701 check stays “Not checked” until there is an Annex A.) Pending validation by a certified accountant: order of the returns and IES filing deadlines.
• Do not use the IES to change amounts: Annex A reads the accounts, and a correction is made in the journal entries.

Where to find it?

• Accounting › Declare › Annual declarations › IES: the list of returns, with Fiscal Year End, Annexes, SAF-T (PT) accounting and State.
• Accounting › Declare › Annual declarations › What is there to do with the annual declarations?: the annual declarations panel.

Before you start

• The profile is Accountant.
• The fiscal year is closed (the lock date is the fiscal year end, and one of the checks confirms it) and the chart of accounts has its taxonomies assigned (Taxonomies).

How to use it

1. In IES, click New and type the Fiscal Year End (31/12/2025): the Fiscal year start fills itself in (01/01/2025). The form shows the Taxpayer profile, the Ficha da empresa (company details: VAT scheme, CAE, micro-entity) and the Annexes.
2. Complete the Taxpayer profile (type, sector, main activity, consolidation, sector chart of accounts, operations in another territory, special VAT schemes) and click Propose annexes. fiscaldoo fills Annexes with what the company must file and Dispensed annexes with what it need not: in the example, A - Anexo A (IRC), L - Anexo L (IVA) and R - Anexo R (estatística), with Q and O dispensed, each with the Why (“L: Regime de IVA normal ou misto”, “R: Entrega-se sempre em conjunto com o Anexo A”, “O (dispensado): O Anexo O está dispensado por lei”). Pending validation by a certified accountant: the list of annexes for each profile and the exemptions.
3. Click Generate the Annex A (Balance sheet and Income statement). Annex A opens as Generated, with the Taxonomy coverage (%) (100,00), the Accounts without a valid taxonomy (0), the Lines on the unexpected side (3) and the lines of the Balance sheet and the Income statement, each with the taxonomy code, the side, the AT class, the heading and the amount. In the example, the net income for the period is 31.104,16 €. Validate taxonomies checks the taxonomies.
4. Go back to the IES and click Run checks. On the Checks tab, each line is OK or Warning, with what happened and how to fix it. In the example: OK for Entries still unposted in the period, Fiscal year closed to changes, Deductible VAT above VAT charged, Balanced trial balance and taxonomies, Annex tables match the trial balance and Annex net income matches the income statement; Warning for Accounts with an unusual balance (“1 conta(s) terminam o período com o saldo do lado pouco habitual […], por exemplo 121 Depósitos à ordem”: 1 account ends the period with its balance on the unusual side) and for Required annexes of the fiscal year (“The annex(es) A of the fiscal year are not generated and reviewed”).
5. Resolve the warnings: open the ledger of the account with the unusual balance and correct or reconcile the entries; the certified accountant reviews Annex A. Run the checks again.
6. In Annex A, Export XML (Tax Authority format) requests the file in the background. The screen answers “The XML file is being prepared and validated in the background (the first validation can take a few minutes). The file and a message will appear in the chatter when it is ready.” and, after a few seconds, the form's chatter shows the result message. For the 2025 fiscal year the file is not produced: the message is “The XML file was not made available. Fix this and ask again: Estas linhas não têm campo no formato da AT ies_2025: Capital Subscrito; Financiamentos obtidos (corrente). […]: exporte os exercícios de 2027 em diante ou preencha o anexo no portal da AT.” (these lines have no field in the AT format ies_2025 […]: export fiscal years from 2027 onwards or fill in the annex on the AT portal). Annex A itself shows this warning as soon as it opens, before you click the button. What to do: fill in Annex A on the Portal das Finanças, with the amounts the Annex A screen shows, or export a fiscal year from 2027 onwards. The Export CSV button downloads IES_Anexo_A_PT509999999_2025-12-31.csv, with one line per heading (taxonomy code, side, AT class, heading, amount and the IES table and field when they exist), to open in a spreadsheet.

Expected result

• The fiscal year's IES has the proposed annexes, Annex A Generated and the checks run.
• The XML file for the 2025 Annex A is not generated (the mapping between the accounting lines and the fields of the ies_2025 format is not yet confirmed); filing is done by filling in the annex on the portal.
• The Modelo 22 of the same fiscal year changes from Not checked to Same as the IES, because the Annex A net income matches field 701. Pending validation by a certified accountant: field 701 and the check against the IES.
• Generating Annex A creates no journal entries.

Important notes

• Annex A is only reliable if the taxonomies are complete. A Taxonomy coverage below 100 % means accounts without a valid taxonomy: correct them first.
• Lines on the unexpected side are balance sheet or income statement lines that ended up on the opposite side to the usual one (for example, a credit balance on an asset account). Look at the account before filing. Pending validation by a certified accountant: what to do with each line on the unexpected side.
• Filing and deadline. Pending validation by a certified accountant: deadline, filing on the Portal and the final steps of the IES.

Common problems

“The XML file was not made available”

• Symptom: after Export XML (Tax Authority format) and a few seconds, the chatter says “The XML file was not made available. Fix this and ask again: Estas linhas não têm campo no formato da AT ies_2025: Capital Subscrito; Financiamentos obtidos (corrente). […]”
• Cause: the mapping between those Annex A lines and the fields of the 2025 AT format is not yet confirmed (to be validated with the Certified Accountant), so the product does not generate the file.
• What to do: fill in Annex A on the AT portal with the amounts on screen (Export CSV gives you the amounts in a spreadsheet). Requesting the XML again does not change the result while the lines are the same.

Annex A does not appear or the check says “not generated and reviewed”

• Symptom: in Checks, Warning for Required annexes of the fiscal year: “What happened: the tables of the IES would go empty or unchecked. How to fix it: use “Generate the Annex A”, then the certified accountant reviews it.”
• What to do: generate Annex A, ask the certified accountant to review it and run the checks again.