Rules and requirements on submitting annual accounts for companies registered in Portugal and consequences of late filing

In this newsletter we will focus on the most commonly used forms of companies and governing structures, i.e. non-listed (i) private limited company (sociedade por quotas) with one or more directors organized or not collegially and an official accounts certifier («ROC») and (ii) public limited company (sociedade anónima) adopting the so-called monist model, with a board of directors («BoD») and a sole auditor (fiscal único) which must be a ROC…