Licontabilidades

Licontabilidades Contabilidade, Fiscalidade, e Gestão de Recursos Humanos. Consultoria Fiscal. Planos de negócio. Contabilista em Portugal para empresas. Business plan.

English speaking accountant in Portugal for small business.

🇵🇹 O CALENDÁRIO FISCAL: Abril 2026
27/04/2026

🇵🇹 O CALENDÁRIO FISCAL: Abril 2026

🇵🇹 Mapa de Férias ⬇️⬇️⬇️🇬🇧Vacation ScheduleWhat is it?The vacation schedule is a mandatory document for all companies wi...
14/04/2026

🇵🇹 Mapa de Férias ⬇️⬇️⬇️
🇬🇧Vacation Schedule

What is it?
The vacation schedule is a mandatory document for all companies with employees, used to organize and record vacation periods.
🗓️ Must be prepared by April 15 each year
📌 Must be posted in a visible place at the company or made accessible to all employees

Vacation Scheduling
👉 By agreement between employer and employee
👉 Annual entitlement: 22 working days (or as per collective agreement)
👉 At least 10 consecutive days must be taken at once
👉 The remaining days can be scheduled intermittently, with the employee’s agreement
👉 If no agreement exists, the employer decides (following the rules)

Rules to Keep in Mind
✔️ Must ensure normal business operations
✔️ Should consider employee preferences
✔️ General rule: vacations between May 1 and October 31

📌 For micro-enterprises (up to 9 employees): if no agreement exists, vacations can be scheduled outside the usual period, always within the law.

Changes
The schedule can be modified, but:
👉 Usually requires agreement
👉 May involve compensation

📌 Early planning prevents conflicts, and a well-prepared schedule protects the company.

🇵🇹Sistema de Depósito e Reembolso: Faturação do depósito e Retoma da embalagem ⬇️⬇️⬇️🇬🇧 Deposit and Refund System: Invoi...
13/04/2026

🇵🇹Sistema de Depósito e Reembolso: Faturação do depósito e Retoma da embalagem ⬇️⬇️⬇️

🇬🇧 Deposit and Refund System: Invoicing of the deposit andReturn of the packaging
𝐖𝐡𝐨 𝐢𝐭 𝐚𝐩𝐩𝐥𝐢𝐞𝐬 𝐭𝐨 𝐚𝐧𝐝 𝐡𝐨𝐰 𝐢𝐭 𝐰𝐨𝐫𝐤𝐬

𝐏𝐚𝐜𝐤𝐚𝐠𝐢𝐧𝐠 𝐑𝐞𝐭𝐮𝐫𝐧 𝐎𝐛𝐥𝐢𝐠𝐚𝐭𝐢𝐨𝐧 - 𝐑𝐞𝐭𝐚𝐢𝐥 𝐄𝐬𝐭𝐚𝐛𝐥𝐢𝐬𝐡𝐦𝐞𝐧𝐭𝐬 (𝐍𝐨𝐧-𝐇𝐎𝐑𝐄𝐂𝐀)
The deposit of €0.10 per container must always be charged and invoiced when selling applicable beverage products.

Sales area > 400 m²
✔ Mandatory take-back of packaging
✔ Manual or automatic return systems allowed

Sales area > 50 m² and ≤ 400 m²
✔ Mandatory take-back of packaging
✔ Manual or automatic systems allowed
⚠ Possible exemption if the establishment proves lack of technical conditions, provided there is sufficient local collection infrastructure

Sales area ≤ 50 m²
✔ Deposit must be charged
❌ No obligation to accept returns

Food sales < 10% of total turnover (e.g. fuel stations)
✔ Deposit must be charged
❌ No obligation to accept returns

𝐏𝐚𝐜𝐤𝐚𝐠𝐢𝐧𝐠 𝐑𝐞𝐭𝐮𝐫𝐧 𝐎𝐛𝐥𝐢𝐠𝐚𝐭𝐢𝐨𝐧 - 𝐇𝐎𝐑𝐄𝐂𝐀 (𝐇𝐨𝐭𝐞𝐥𝐬, 𝐑𝐞𝐬𝐭𝐚𝐮𝐫𝐚𝐧𝐭𝐬, 𝐂𝐚𝐟é𝐬)

On-site consumption
❌ No Deposit charged
⚠ Exception: if the customer takes the bottle outside, return rules may apply
❌ No obligation to accept returns

Prepayment systems
✔ Deposit charged
✔ Only applies to SDR bottles consumed on-site ad requires invoice + issuance of a refund slip

Takeaway / Delivery / Drive-in
✔ Deposit charged
❌ No obligation to accept returns

Events / fairs / temporary venues (non-fixed establishments)
✔ Deposit charged
❌ No obligation to accept returns

𝐈𝐧𝐯𝐨𝐢𝐜𝐢𝐧𝐠 𝐑𝐮𝐥𝐞𝐬

𝐈𝐧𝐯𝐨𝐢𝐜𝐞 𝐢𝐬𝐬𝐮𝐞𝐝 𝐭𝐨 𝐟𝐢𝐧𝐚𝐥 𝐜𝐨𝐧𝐬𝐮𝐦𝐞𝐫 must include:

Beverage products (+ VAT if applicable)
Deposit value €0.10 × number of bottles sold (Not subject to VAT)

𝐑𝐞𝐟𝐮𝐧𝐝 𝐒𝐥𝐢𝐩 (𝐭𝐚𝐥ã𝐨 𝐝𝐞 𝐫𝐞𝐞𝐦𝐛𝐨𝐥𝐬𝐨) is not a fiscal document, not included in SAF-T, not a credit note, and has sequential numbering.

Required information:
Establishment identification
Customer identification (optional)
Date
Sequential document number
Refund amount: €0.10 × number of returned bottles
Total refunded amount

⚠At the time of return invoice must be marked to indicate that the deposit value was refunded to the customer

🇵🇹 O CALENDÁRIO FISCAL: Abril 2026
13/04/2026

🇵🇹 O CALENDÁRIO FISCAL: Abril 2026

12/04/2026

Sistema de Depósito e Reembolso (SDR): Como funciona

🇵🇹 O CALENDÁRIO FISCAL: Março 2026🇬🇧 THE FISCAL CALENDAR: March 2026- March 31 Complaint about IRS tax deductions-Marc...
30/03/2026

🇵🇹 O CALENDÁRIO FISCAL: Março 2026

🇬🇧 THE FISCAL CALENDAR: March 2026

- March 31 Complaint about IRS tax deductions
-March 31 Declaration of changes between the simplified regime and the organised accounting regime

🇵🇹 O CALENDÁRIO FISCAL: Março 2026⬆️⬆️⬆️🇬🇧 THE FISCAL CALENDAR: March 2026-March 25 - VAT Monthly - Payment -March 25...
24/03/2026

🇵🇹 O CALENDÁRIO FISCAL: Março 2026

⬆️⬆️⬆️

🇬🇧 THE FISCAL CALENDAR: March 2026

-March 25 - VAT Monthly - Payment
-March 25 - Payment of Social Security Contributions

🇵🇹 𝐒𝐢𝐦𝐩𝐥𝐢𝐟𝐢𝐜𝐚𝐜̧𝐚̃𝐨 𝐝𝐨 𝐂𝐢𝐜𝐥𝐨 𝐂𝐨𝐧𝐭𝐫𝐢𝐛𝐮𝐭𝐢𝐯𝐨 (𝐒𝐂𝐂) ⬇️⬇️⬇️🇬🇧 𝐒𝐢𝐦𝐩𝐥𝐢𝐟𝐢𝐜𝐚𝐭𝐢𝐨𝐧 𝐨𝐟 𝐭𝐡𝐞 𝐂𝐨𝐧𝐭𝐫𝐢𝐛𝐮𝐭𝐢𝐨𝐧 𝐂𝐲𝐜𝐥𝐞 (𝐒𝐂𝐂)Segurança Social w...
23/03/2026

🇵🇹 𝐒𝐢𝐦𝐩𝐥𝐢𝐟𝐢𝐜𝐚𝐜̧𝐚̃𝐨 𝐝𝐨 𝐂𝐢𝐜𝐥𝐨 𝐂𝐨𝐧𝐭𝐫𝐢𝐛𝐮𝐭𝐢𝐯𝐨 (𝐒𝐂𝐂) ⬇️⬇️⬇️

🇬🇧 𝐒𝐢𝐦𝐩𝐥𝐢𝐟𝐢𝐜𝐚𝐭𝐢𝐨𝐧 𝐨𝐟 𝐭𝐡𝐞 𝐂𝐨𝐧𝐭𝐫𝐢𝐛𝐮𝐭𝐢𝐨𝐧 𝐂𝐲𝐜𝐥𝐞 (𝐒𝐂𝐂)

Segurança Social will automatically calculate contributions.

𝑾𝒉𝒆𝒏 𝒅𝒐𝒆𝒔 𝒊𝒕 𝒔𝒕𝒂𝒓𝒕?

➡️ Available since January 1, 2026 (voluntary participation)
➡️ Becomes mandatory in 2027

𝑯𝒐𝒘 𝒅𝒐𝒆𝒔 𝒊𝒕 𝒘𝒐𝒓𝒌 𝒊𝒏 𝒑𝒓𝒂𝒄𝒕𝒊𝒄𝒆?

Social Security will:

✔️ Automatically calculate salaries and contributions
✔️ Use existing data (contracts, remuneration, employment records)

The company will:

✔️ Validate the amounts (until the 20th of the following month)
✔️ Report only exceptions (bonuses, overtime, absences/leaves)

❗ If you do nothing → the amounts are considered automatically accepted

𝑾𝒉𝒂𝒕 𝒄𝒉𝒂𝒏𝒈𝒆𝒔?

✔️The Payroll Declaration (DR) is eliminated.
✔️Less bureaucracy.

❗The payment date remains unchanged – it continues to be made between the 10th and 20th of the following month.

⚠️ 𝐌𝐨𝐬𝐭 𝐢𝐦𝐩𝐨𝐫𝐭𝐚𝐧𝐭𝐥𝐲 (𝐚𝐧𝐝 𝐰𝐡𝐚𝐭 𝐦𝐚𝐧𝐲 𝐢𝐠𝐧𝐨𝐫𝐞):

𝐓𝐡𝐞 𝐬𝐲𝐬𝐭𝐞𝐦 𝐝𝐞𝐩𝐞𝐧𝐝𝐬 𝐞𝐧𝐭𝐢𝐫𝐞𝐥𝐲 𝐨𝐧 𝐜𝐨𝐫𝐫𝐞𝐜𝐭 𝐛𝐚𝐬𝐢𝐜 𝐝𝐚𝐭𝐚.
If there are errors (salaries, employment records, dates) → contributions will be automatically calculated with errors.

𝑾𝒉𝒂𝒕 𝒔𝒉𝒐𝒖𝒍𝒅 𝒚𝒐𝒖 𝒅𝒐 𝒏𝒐𝒘?

✔️Review employee data
✔️Confirm salaries and contracts
✔️Prepare software/integration (PSi)
✔️Define a monthly validation process

To learn all the details about the operation and advantages of the new SCC model, consult the dedicated area on the 𝐏𝐨𝐫𝐭𝐚𝐥 𝐝𝐚 𝐒𝐞𝐠𝐮𝐫𝐚𝐧𝐜̧𝐚 𝐒𝐨𝐜𝐢𝐚𝐥:

Menu Trabalho > Remunerações e Contribuições > Simplificação do Ciclo Contributivo.
or follow link >> https://www.seg-social.pt/ptss/pssd/menu/trabalho/remuneracoes-contribuicoes/simplificacao-ciclo-contributivo

̃ofinanceira

Endereço

Praça Marquês De Marialva Nº 8
Cantanhede
3060-133

Horário de Funcionamento

Segunda-feira 09:00 - 12:30
14:00 - 18:30
Terça-feira 09:00 - 12:30
14:00 - 18:30
Quarta-feira 09:00 - 12:30
14:00 - 18:30
Quinta-feira 09:00 - 12:30
14:00 - 18:30
Sexta-feira 09:00 - 12:30
14:00 - 18:30

Website

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