Legislation

Simplified corporate information is regulated by the following legislation (available only in Portuguese):

Decree-Law No 8/2007 of 17 January – Creates the simplified corporate information. 

Executive Order No 562/2007 of 30 April – Amends Executive Orders No 657-A/2006 of 29 June and No 1416-A/2006 of 19 December, establishing the terms and charges for the automated register and electronic reporting of accounts under the simplified corporate information, and regulating access to the annual account database.

Executive Order No 8/2008 of 3 January - Approves new forms for the annexes to the statement on simplified corporate information, amending Executive Order No 208/2007 of 16 February.

Executive Order No 245/2008 of 27 March – Amends Executive Order No 499/2007, of 30 April, establishing the rules on the reporting of simplified corporate information by electronic means.

Executive Order No 333-B/2009 of 1 April – Approves new forms for the annexes to the statement on Simplified Corporate Information. 

Decree-Law No. 158/2009 dated July 13, establishes the national Accounting Harmonisation System

Law No 35/2010, of 2 September – Institutes a special, simplified regime of accounting standards and information applicable to micro entities.

Decree–Law No 36-A/2011, of 9 March – approves the accounting standard regime for micro entities and non-profit sector entities and implements certain disclosure requirements for medium-sized companies and also regarding the obligation to prepare consolidated accounts.