In 2026, full statutory accounting for a company in Portugal costs from €150 a month at HVR, excluding VAT, with no fixed ceiling. Across the market, micro and small companies typically pay €120–280 a month and SMEs turning over up to €2m pay €280–650. Payroll is usually billed separately.
Full Statutory Accounting in Portugal: 2026 Prices
In 2026, full statutory accounting in Portugal costs between EUR 150 and EUR 500 per month for most companies. Small companies with turnover up to EUR 250,000 pay EUR 150 to EUR 250 a month. SMEs turning over between EUR 250,000 and EUR 2m pay EUR 250 to EUR 500 a month. Companies above EUR 2m, or those required to appoint a statutory auditor, pay EUR 500 to EUR 1,500 a month or more.
Price table — full statutory accounting 2026
| Turnover | Type of company | Average price/month | Notes |
|---|---|---|---|
| Up to EUR 100,000 | Single-member Lda / micro company | EUR 120 – 180 | Quarterly VAT, few documents |
| EUR 100,000 – 250,000 | Small SME | EUR 180 – 280 | Quarterly or monthly VAT |
| EUR 250,000 – 650,000 | Growing SME | EUR 280 – 400 | Monthly VAT, monthly trial balances |
| EUR 650,000 – 2m | Established SME | EUR 400 – 650 | Reporting, tax consulting |
| EUR 2m – 10m | Company with a statutory auditor | EUR 650 – 1,500 | Liaison with the auditor, IFRS where applicable |
| Above EUR 10m | Group of companies | EUR 1,500+ | Consolidation, transfer pricing |
Indicative figures for mainland Portugal in 2026. They exclude VAT on fees and payroll processing. Variation by sector (real estate, healthcare, short-term rental) can be significant.
What full statutory accounting covers
Monthly
- Bookkeeping of every purchase, sales and expense invoice
- Filing the invoicing SAF-T file with the tax authority (by the 5th of the following month)
- Monthly trial balance
- VAT return (companies on the monthly regime, above EUR 650,000)
- Withholding tax on personal and corporate income (form Modelo 10 and payment)
- Social security filings
Quarterly
- VAT return (companies on the quarterly regime)
- Corporate tax payments on account (July, September, December)
Annual
- Year-end closing
- Form Modelo 22 — corporate income tax (by May of the following year)
- IES — annual simplified business information (by 15 July)
- Approval of the accounts at the general meeting (by 31 March)
- Tax file
What is included — and what is usually extra
Normally included in the monthly package
- Bookkeeping and SAF-T
- VAT and withholding tax
- Modelo 22, IES, trial balances
- Email and telephone support on day-to-day tax questions
- Access to an online portal with trial balances and documents
Normally charged separately
- Payroll processing — EUR 15 to EUR 25 per employee per month
- Advanced tax consulting — RFAI, SIFIDE, ICE, DLRR: by project or by the hour (EUR 80 to EUR 150/h)
- Support during a tax inspection — hourly or fixed fee
- Custom management reporting — profit and loss by cost centre, KPIs
- Corporate restructuring — mergers, demergers, conversions
- Transfer pricing — for intra-group transactions
What drives the price
- Document volume — 50 against 500 invoices a month changes the cost
- Number of employees — each payslip is a marginal cost
- VAT regime — monthly, quarterly or exempt
- Sector — real estate, healthcare, construction and short-term rental each have their own rules
- Cross-border transactions — intra-EU, reverse charge, non-EU
- Level of reporting — a simple trial balance against management accounts
- Committed response time — 24h against 48h against 5 days
HVR packages 2026
| Package | Price/month | Suited to |
|---|---|---|
| Start | from EUR 150 | Single-member / micro company up to EUR 250,000 |
| Business | from EUR 250 | SME, EUR 250,000 to EUR 650,000 |
| Growth | from EUR 400 | SME, EUR 650,000 to EUR 2m, with reporting |
| Enterprise | on request | Companies with a statutory auditor, groups, IFRS reporting |
Every HVR package includes a dedicated Chartered Accountant, a 24-hour response time, a 24/7 online portal, certified TOCONLINE software and monthly trial balances.
Full statutory accounting against the simplified regime
If you have not yet decided between the simplified regime and full statutory accounting, see the dedicated guide: Simplified Regime against Full Statutory Accounting 2026.
Frequently asked questions
How much does full statutory accounting cost in 2026?
Between EUR 150 and EUR 500 a month for most companies. Companies with a statutory auditor, IFRS reporting or group structures pay above EUR 500 a month.
Who is required to keep full statutory accounts?
All companies (Lda, SA, Unipessoal), cooperatives, certain non-profit bodies, and self-employed people turning over more than EUR 200,000 or who elect into the regime.
Does the price include payroll?
Usually not. It is charged separately, at EUR 15 to EUR 25 per employee per month.
Fixed fee or variable — which is better?
A fixed fee gives predictability and is more common. A variable fee can be fairer where volumes are very uneven, but it makes annual budgeting harder.
How can I reduce accounting costs?
Centralise invoicing in certified software, keep documents in order, reply quickly to your accountant, and use the tax incentives available to you. Changing accountant on price alone rarely justifies the tax risk.
Must an accountant in Portugal be registered with the OCC?
Yes. Signing off full statutory accounts requires active registration with the Order of Chartered Accountants (OCC). You can check the register at occ.pt.