On December 31, 2021, Ordinances No. 331-C/2021 and 331-D/2021 were published, which approved new printed models related to the declarative model of IES/DA, namely the cover sheet and annexes D, E, H and R.
Ordinance No. 331-D/2021 also proceeds to suspend the way the information provided through the HEI and the saf-t file data (PT) are made available to the recipient entities.
In this context, the said Ordinance states that the terms to which the sending of the IES/DA and the submission of the SAF-T file (PT) relating to accounting, as well as the way in which the information provided through the HEI and the saf-t file data (PT) must be provided, are made available to the recipient entities, as defined by Ordinance No. 31/2019, 24 January, is only applicable to the HEI/DA for the periods of 2023 and following, to be delivered in 2024 or in following periods.