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Lodging of year end financial statement at Legal Entities Registry

Informative Flash

We hereby inform the business community and other interested parties that under the Commercial Code, as approved by Decree-Law n.º 1/2018, of 4 May, companies which are subject to corporate income tax (Imposto sobre Rendimento de Pessoas Colectivas - IRPC) and required to have organized accounting must, within 90 (ninety) days of the approval of the balance sheet and financial statements by their respective General Assemblies, lodge these documents with the Legal Entities Registry (Conservatória de Registo das Entidades Legais - “CREL”).

In order to comply with the legal obligation mentioned above, the company must submit an application letter to CREL and attach the balance sheet, the annual accounts and the minutes of the General Assembly in which they were approved. Upon payment of the applicable fee (which will be determined by CREL), the commercial registration certificate will be issued with an endorsement relating to the lodging of the annual accounts.

It is important to note that the accounts lodged at CREL can be made available to any interested party who makes this request in writing.

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