Contabilista Certificado
Certified Accountant
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A certified accountant registered with the Ordem dos Contabilistas Certificados (OCC). Required by law for companies and for sole proprietors on the normal regime, but not for the simplified regime.
A contabilista certificado (CC) is a certified accountant, a regulated professional registered with the Ordem dos Contabilistas Certificados (OCC), Portugal's professional accounting body. They have legal standing to sign accounts, submit declarations, and represent you before the tax authority.
When you need one
- Companies (Lda, SA): Required by law. Every Portuguese company must have a CC responsible for its accounts.
- Sole proprietors on the normal regime: Required. Organized accounting (contabilidade organizada) needs a CC.
- Sole proprietors on the simplified regime: Not required. You can handle your own obligations or use informal help.
CC vs. informal consultant
In expat communities (especially the Algarve and Lisbon) many trabalhadores independentes use informal consultants who handle their tax obligations for €75–120/month. These consultants may be competent, but they're not certified accountants. There's no professional body overseeing their work and no formal recourse if something goes wrong.
A CC provides professional accountability. If you're using informal help, know the distinction, especially if your situation is more complex than standard simplified regime obligations.
CC vs. ROC
A CC is also not the same as a revisor oficial de contas (ROC), the statutory auditor who independently certifies a company's accounts. The CC produces the accounts; the ROC audits them. Small companies need a CC, not a ROC: a ROC only becomes mandatory for an Lda above the Article 262 CSC size thresholds, and for every SA.
Frequently asked questions
What is a contabilista certificado?
A contabilista certificado (CC) is a certified accountant registered with Portugal's professional body, the Ordem dos Contabilistas Certificados (OCC). They are legally authorized to sign and submit official accounting and tax documents. Companies (Lda, SA) are required by law to have a CC.
Do I need a contabilista certificado as a solo entrepreneur?
On the simplified regime (regime simplificado), no, you're not required to have a CC. Many solo entrepreneurs use informal consultants or handle obligations themselves. On the normal regime (contabilidade organizada), a CC is required by law.
What's the difference between a CC and a consultant?
A CC is a regulated professional with legal standing, they can sign your accounts and represent you before AT. A consultant or 'fiscal helper' may handle your obligations practically but isn't a certified professional. In expat communities, especially the Algarve, many people use informal consultants without realizing the distinction.
Related terms
Portugal's simplified tax regime for solo entrepreneurs and small businesses, where taxable income is calculated using fixed coefficients applied to gross revenue.
Trabalhador IndependenteSelf-Employed WorkerThe Portuguese term for an independent worker or sole entrepreneur, the equivalent of a freelancer or sole trader in other countries.
Revisor Oficial de ContasStatutory AuditorA statutory auditor registered with the Ordem dos Revisores Oficiais de Contas (OROC) who independently audits and certifies a company's accounts. Required only for larger companies and all SAs, not for small Ldas, which need only a contabilista certificado.