How to prepare the annex to the financial statements

What is it for?

The annex to the financial statements is the set of notes that goes with the balance sheet, the income statement and the other statements. In the product each fiscal year has one annex, created with the numbered notes of the official template for the company's accounting framework (in the example, SNC (general regime), with 212 notes). Some notes already come with tables filled from the accounting; in the others you write the text. The annex is printed as a PDF and finalised when it is ready.

When to use it?

• At year-end closing, after the accounting is closed and the financial statements are checked, and before submitting the IES.
• When you need the annex PDF to sign or file.
• Do not use it for companies exempt from the annex: for micro-entities (SNC-ME) the product does not create it (see “Common problems”).

Where to find it?

Accounting › Declare › Annual declarations › What is there to do with the annual declarations?, under Before you submit, Annex to the financial statements. The list is called Annex to the financial statements and has the columns Fiscal Year, Referential, Line Count and State.

Before you start

• The annex depends on the accounting framework set on the company (in the Accounting settings, Portuguese localisation tab). Without a framework, the product does not create the annex (see “Common problems”).
• Who does what (tested with the profiles):
  • Create the annex, write the notes, Add missing notes, Print Annex and Finalize: the Accountant (and the Fiscal officer).
  • Reopen a finalised annex: the Fiscal officer, the Certified Accountant and the Fiscal administration. The Accountant does not see the button.
  • The Auditor can only look: on the form there is only Print Annex.
• The example is fiscal year 2026 of Empresa Demonstração, Lda (framework SNC (general regime)).

How to use it

1. Open Accounting › Declare › Annual declarations and, under Before you submit, Annex to the financial statements. For a fiscal year without an annex the list opens empty, with the sentence “The annex to the financial statements of each year appears here; create one with New, choosing the company and the year.” It is not an error: there is no annex yet.
2. Click New, choose the Fiscal Year (2026) and click Save. The product fills in the Referential (SNC (general regime)), the Date From (01/01/2026) and the Date To (31/12/2026), creates the template's 212 notes and the state is In preparation. There can be only one annex per company and fiscal year.
3. Open the annex. The form has the status bar (In preparation and Finalised), the Print Annex, Add missing notes and Finalize buttons, and the table of notes, with Number, Title and Text.
4. Write the Text of each note the company must disclose: click the Text cell, type and save (in the example, note 1.3 Natureza da atividade. with “Comércio de mercadorias e prestação de serviços (exemplo).”). The note numbers and titles cannot be changed.
5. Notes 1.1 (name of the entity), 1.2 (registered office), 7.3 (related parties), 8.1 (intangible assets), 9.1 (tangible fixed assets), 23.1 (provisions) and 32.6 (debts to the State) have an automatic table: the PDF fills it with the company's and the accounts' data (for example, the asset movements by account, with opening balance, increases, disposals and write-offs, and closing balance). You do not need to write anything in those notes. In 7.3, as long as no third party has the “Related party” tag, the table says “No third party is tagged “Related party”: tag the related parties to fill this table.”
6. Click Print Annex. The PDF Anexo - 2026.pdf (4 pages in the example) opens with the company, the tax number (NIF) and the fiscal year. It shows the notes with text and the automatic tables; notes without text and without a table do not appear (only the main headings, 1 to 32). Check the notes and the table amounts against the statements before finalising.
7. Add missing notes adds to the annex the template notes that do not exist yet (for example, after an update of the official template). On a complete annex it does nothing: the number of notes stays at 212 and there is no message.
8. When the annex is ready, click Finalize. The state changes to Finalised and the Accountant is left with only Print Annex: the notes can no longer be changed and Add missing notes and Finalize disappear.
9. To correct a finalised annex, the Fiscal officer (or the Certified Accountant) opens it and clicks Reopen, next to Print Annex: it goes back to In preparation. In a narrow window, Reopen moves to the arrow (More) next to Print Annex.

Expected result

• One annex per fiscal year, with the 212 notes of the SNC (general regime) template, the text you wrote and the automatic tables filled in.
• A PDF with the text and the tables. Printing does not change the state or create journal entries.
• A Finalised annex, which cannot be changed until someone reopens it. The product creates no journal entries with the annex.
• Pending validation by a certified accountant: the content required in each note (Portaria 220/2015 template and NCRF), the suitability of the automatic tables and whether the annex is mandatory for each framework.

Important notes

• What the product writes and what it does not. Only 7 of the 212 notes have an automatic table. All the others (accounting policies, descriptive related parties, events after the balance sheet date…) must be written by you. An empty note does not appear in the PDF: check that you have not forgotten any the company must disclose.
• The tables show what is in the accounting. If the accounting is not closed, neither is the table. Finalise only after closing the fiscal year.
• Finalising is not submitting. The finalised annex still has to be included in the IES and signed (export the PDF ready to sign).
• Framework. The notes template depends on the company's framework: with another framework (for example, small entities), the annex has that template's notes.

Common problems

“The Annex is not required for the referential of “…” (Portaria 220/2015: micro-entities are exempt). No Annex was created.”

• Cause: the company has the SNC-ME (micro-entities) framework.
• What to do: nothing: micro-entities are exempt from the annex. If the framework is wrong, correct it in the Accounting settings.

“The Annex of “…” cannot be created: the company has no accounting referential. Set it in the Accounting settings (PT Localization tab) and try again.”

• Cause: the company's accounting framework is empty.
• What to do: set the framework in the Accounting settings, PT Localization tab, and create the annex again.

“The Annex is final: reopen it before changing the notes.”

• Cause: you tried to write in a note of a Finalised annex. The screen already shows the notes as read-only; the message comes up by other routes.
• What to do: ask the Fiscal officer to Reopen it.

“The operation cannot be completed: There is already an Annex for this company and fiscal year.”

• Cause: you tried to create a second annex for the same fiscal year (Validation Error window).
• What to do: click Close, discard the new form and open, in the list, the annex that already exists.