Everything you need to know to run a Portuguese Sociedade por Quotas: tax and legal obligations, fiscal deadlines, the Certidão Permanente, RCBE, the minutes book, invoicing, and expenses. Written for the people running the company, with certified-accountant review on tax and accounting guides, and links to primary sources.
What it is, how it works, how to set one up, and how it evolves over time.
The three internal building blocks of a Portuguese Lda: share capital and quotas, members (rights and duties), management (appointment, powers, liability). Includes the manager-member case.
The three forms (ENI, single-member Lda, multi-member Lda) side by side: personal liability, tax regime, bookkeeping, Social Security, and cost. Clear criteria to decide and to know when to switch.
Legal basis, mandatory content, common clauses, how to read the pacto, and how to amend it.
What it is, how to set one up, tax and legal obligations, costs, and how it evolves over time.
The deadlines calendar, periodic filings, and how to comply without surprises.
The tax-transparency regime under article 6 of the CIRC is not a choice; it applies automatically. Who it covers, what changes for corporate tax, and why members pay tax on profits they may never have received.
The €650,000 threshold, exact 2026 deadlines in both regimes, the August rule, and the new declaration-of-alterations mechanism since July 2025.
The two central filings of a Portuguese Lda's fiscal year: what each covers, who signs, the legal deadlines, and the cost of filing late.
Everything to comply with, month by month: VAT, IRC, social security, IES, RCBE, and more.
The beneficial owner registry: filings, confirmations, and penalties.
Who counts as a beneficial owner, how to file, deadlines, annual confirmation, and what happens when a company falls behind.
The three deadlines, the €1,000–€50,000 fine framework, the full blocked-acts list, and how to bring the registry back up to date.
Subscribing, costs, access-code renewal, and sharing with third parties.
Templates, deadlines, accounts approval, and changes to the articles of association.
Where to keep them, deductible expenses, VAT by rate, and the flow with the accountant.
From bank statement to outstanding items: five transactions, partial payments and the documents to send your accountant.
The article 23 CIRC test, expenses the law excludes, 2026 Tributação Autónoma (vehicles, entertainment, per diems) and the practical routine to avoid losing deductions.
The nine legal requirements for an invoice archive in Portugal, and how email, a shared folder and a dedicated app measure up against each.
Limitada's integration with Moloni ON: issuing simple invoices (FT) through AT-certified software on the same platform as corporate documents and expenses.
Limitada versus spreadsheets, manual processes, and other software.
Seven compliance domains a Portuguese Lda needs to keep in order at all times: corporate, tax, labour, GDPR, contracts, banking, and accounting.
Where a spreadsheet with a shared folder is enough to run a Portuguese Lda, and where it starts to break: an honest comparison with a table and a decision framework.
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