Supporting Documents

List of supporting documents for the available datasets
Title Description Year of Publicationsort descending Relevance
Commission Recommendation 361, May 6 2003 Defines micro, small and medium-sized enterprises. 2003 CB
Decreto-Lei_2007_8 Creates IES, which is a platform allowing firms to fulfill four different reporting duties: to send the annual declaration on accounting and tax information to the Ministry of Finance, the financial statements to the Ministry of Justice and the obligation to provide statistical information to the National Statistics Institute (INE) and to Banco de Portugal. 2007 CB
Portaria_2008_8 Approves IES New Forms 2008 CB
IES_2009_Anexo_A IES Form 2009 - Annex A 2009 CB
IES_2009_Rosto IES Form 2009 - Rosto 2009 CB
Portaria_2009_986 Approves IES New Forms for Balance Sheet, Profit and Loss Statement and Cash-Flow Statement 2009 CB
Decreto-Lei_2009_158 Revokes the national plan of accounts (POC) and creates the accounting standards system (SNC). 2009 CB, CBHP
Lei_2010_35 Introduces a new simplified reporting standard for micro-entities, the “Accounting and financial reporting standards for micro-entities”. 2010 CB
Decreto-Lei_2011_36-A Approves the “Accounting and financial reporting standards for micro-entities”. 2011 CB
IES_2011_Anexo_A IES Form 2011 - Annex A 2011 CB

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