Technical Officials Auditor and legal representatives of entities obliged to surrender the Simplified Business Information (IES).
The IES is presented annually by the 15th day of the seventh month after the date of the end of the financial period, regardless of whether that day be useful or not useful. This means that, in cases where the financial year of the company coincides with the calendar year, the institution shall be submitted by the 15th of July of the following year to which the accounts relate. When there is this coincidence, the period coincides with the 15th day of the seventh month after the date of the end of the financial period.
The deposit of accountability is done automatically, with the payment of registration after delivery of the Simplified Business Information on site .
From the moment that this system came into operation is not permitted to deposit the bills on paper, constituting the IES the only way to comply with the registration requirement of accountability.
The law establishing the IES applies to benefits accounts relating to financial years which began in 2006, and the subsequent (ie financial years ending on December 31, 2006 or thereafter). This means that the accounts to deposit respect to a financial year which has already started in 2005 or in previous years, the deposit must be made under the previous regime, that is, on paper, at registry
All the information that businesses have to pay respect to their annual accounts is transmitted in a single moment, and before a single entity by completing unique forms submitted electronically.
The following relevant forms for accountability for registration purposes are:
- Annexes A, B and C, for the registration of the provision of individual accounts, to deliver depending on the activity sector in which the entity is integrated;
- Attachments A1, B1 and C1 (unofficial models), for the registration of consolidated accounting, to deliver depending on the activity sector in question;
- Annex I, for the registration of the annual accounts of individual establishments with limited liability
The price that companies pay for the registration of accountability is as follows:
- € 85 to register for the financial year equal to or less than 2011;
- € 80 to register for the financial year less than in 2012.
The record of accountability, in the case of a record to make a deposit is made after confirmation of payment.
One of the obligations integrated into the IES is the accountability record. This means that companies have simply deliver the IES and pay the price relating to the accounting record to fulfill this obligation to register. Do not have to print the documents relating to its annual accounts (minutes, balance, income statement, annexed to the balance sheet and income statement, legal certification of accounts, opinion of the supervisory board, the management report) or have to deliver in the conservatory the commercial register. This means that the deposit of accountability is done electronically and automatically, together with compliance with other tax liabilities and statistical nature.
Penalties for not making the deposit of accountability:
- The deposit of the accounting documents is mandatory, and its lack of fine susceptible of application, as stated in article 17 of the Commercial Registry Code, applicable to the value of € 1,500.