Annual Declaration (SAP Library

Annual Declaration

In Portugal, companies are required by law to submit the annual declaration and attachments (Declaração Annual e Anexos) to the authorities before June 30 for the previous year or six months after the end of the fiscal year. The declaration is based on the following laws:

CIRC (articles 96-A, 105-A, 114)
CIRS (article 114, no. 1c)
CIVA (article 28, 1 d) e) f)

The purpose of the declaration is to provide the authorities with comprehensive accounting and fiscal information for fiscal and statistical monitoring.

It consists of a front page and attachments A to P:

IRC Anexo A Elementos contabilísticos e fiscais

IRC Anexo B Elementos contabilísticos e fiscais

IRC Anexo C Elementos contabilísticos e fiscais

IRC Anexo D Elementos contabilísticos e fiscais

IRC Anexo E Elementos contabilísticos e fiscais

IRC Anexo F Benefícios fiscais

IRC Anexo G Benefícios fiscais

IRC Anexo H Operações com não-residentes

IRS Anexo I Elementos contabilísticos e fiscais

IRS Anexo J Rendimentos pagos

IVA Anexo L Elementos contabilísticos e fiscais

IVA Anexo M Operações realizadas em espaço diferente da sede

IVA Anexo N Regimes especiais

IVA Anexo O Mapa Recapitulativo Clientes

IVA Anexo P Mapa Recapitulativo Fornecedores

All components can be delivered on paper, via electronic data transfer, or on disk. However, if one of the attachments contains more than one page you can only deliver the declaration via electronic data transfer or on disk.

The SAP System includes reports for the following parts of the declaration:

Anexo A IRC Elementos Contabilísticos e Fiscais

Anexo J IRS Rendimentos Pagos

Anexo L IVA Elementos Contabilísticos e Fiscais

Anexo O IVA Mapa Recapitulativo Clientes

Anexo P IVA Mapa Recapitulativo Fornecedores

You can use the reports either directly in file format or to generate data, which you then need to transfer manually to the form.

Additionally, you can use standard SAP reporting tools such as the Report Painter and the Report Writer to retrieve the data you require to fill out the remaining appendices.

Note

The complete annual declaration for delivery on disk is produced outside the SAP System. This means that you have to insert the files that can be produced in the SAP System into the declaration. Additionally, for those reports that can be produced in the SAP System but not in the correct file format, you have to transfer the data retrieved either by download or manually.