Your Gateway to
Legal Compliance and Business Growth in Portugal.

A Sole Trader (ENI) operates under a simplified tax regime but involves unlimited personal liability.

A Limited Liability Company (Lda or Single-Member Company) separates personal and business assets, limits shareholder liability, but requires more formalities and higher costs.

At Conta Plena, we help you choose the most suitable structure for your situation.

Only expenses directly related to your business activity are tax deductible, and you must hold valid invoices. Examples include salaries, materials, and equipment.

Some expenses, such as vehicles, meals, or representation costs, are subject to specific limits and rules.

At Conta Plena, we manage your accounting and ensure you only deduct what is legally allowed, avoiding issues with the Portuguese Tax Authority.

SAF-T (PT) is a mandatory digital file containing invoicing or accounting records, allowing the Portuguese Tax Authority to automatically validate tax data.

In Portugal, all companies must use certified invoicing software that generates this file automatically.

The invoicing SAF-T must be submitted by the 5th day of the month following invoice issuance via the e-Fatura portal.

The accounting SAF-T is only submitted when requested, for example during audits or inspections.

Conta Plena handles the entire SAF-T process for you, ensuring timely and compliant submissions.

Hiring an employee involves several tax and legal obligations from the very first day.
The employment contract must be formalized and communicated to Social Security within the legal deadline.

Each month, the company must:

• Withhold personal income tax (IRS), when applicable;
• Pay Social Security contributions;
• Comply with mandatory benefits such as holiday pay, Christmas bonus, and meal allowance (when applicable).

Compliance with labor law and workplace safety regulations is mandatory. Non-compliance may result in fines from labor authorities.

Conta Plena ensures all employment obligations are handled correctly, securely, and without surprises.

An organized accounting firm is responsible for proper accounting records, preparation of financial statements, tax and reporting compliance, and technical responsibility for the accuracy of submitted information.

Accountants must comply with confidentiality, professional competence, and continuous legal updates and are regulated by the Portuguese Order of Certified Accountants (OCC), including disciplinary responsibility in case of non-compliance.