Compliance with the obligations

You can find information about:

Taxes and fees

From the moment they are incorporated until their extinction, companies are subject to tax obligations, namely the Corporate Income Tax (IRC), the Value Added Tax (VAT), Customs Duties, among others.

To find out what your company's tax obligations are, you can carry out a simulation here.

The Portal das Finanças (Finance Portal) seeks to facilitate the relationship between the State and companies in tax matters, while also allowing the electronic payment of major taxes.


Compliance with tax obligations online

Portal da Autoridade Tributária (Tax Authority Portal) has the services such as e-Fatura (e-Invoice), VAT, IRC, customs services, consultation of the tax situation, eTaxFree, among others.

Find out more about paying VAT in the EU.


Social contributions

When companies are incorporated, they are obliged to register with the Social Security and to register workers who start their activity at their service.

In its management component, employers are responsible:

  • For the payment of contributions due to the social security system and for the payment of contributions due from employees at their service. In this sense, it is up to the employer to deduct the value of these contributions from the remuneration paid to the employees.
  • For the monthly delivery of the value of social security contributions in the period from the 1st to the 15th day of the month following the month to which they relate.

The payment of contributions can be made in banking institutions, social security treasuries or by mail and the Table of Contributory Rates can be consulted online.

The submission of remuneration statements is made through a single access channel - Monthly Remuneration Statement (DMR) - which allows employers to submit, at the same time, the Remuneration Statements to the Social Security and the Monthly Remuneration Statement to the Tax and Customs Authority.

The Social Security also has information and services for:

To check your company's social security obligations, you can carry out a simulation here.


Occupational safety and health

Every company has the obligation to comply with a set of rules of hygiene, health and safety of workers and facilities, preventing occupational diseases or accidents at work.

To check your company's obligations in relation to working conditions, you can carry out a simulation here.


Related links