{"id":5187,"date":"2026-02-18T14:02:39","date_gmt":"2026-02-18T14:02:39","guid":{"rendered":"https:\/\/gonti.pt\/?p=5187"},"modified":"2026-02-18T14:06:35","modified_gmt":"2026-02-18T14:06:35","slug":"irs-2026-deadlines-calendar-to-follow-until-filing-the-tax-return","status":"publish","type":"post","link":"https:\/\/gonti.pt\/en\/irs-2026-deadlines-calendar-to-follow-until-filing-the-tax-return\/","title":{"rendered":"New limits for individual entity categories under the SNC"},"content":{"rendered":"\n<p><strong>New limits for individual entity categories under the SNC<\/strong><\/p>\n\n\n\n<p>Decree-Law no. 126-B\/2025, of December 5, adjusts the size criteria for micro, small, medium, and large companies or groups under the Accounting Standardization System (SNC), to be applied to financial statements for financial years beginning on or after January 1, 2026:<\/p>\n\n\n\n<p><strong>1. Micro-entities are those which, at the balance sheet date, do not exceed two of the following three limits:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Balance sheet total: \u20ac450,000 (previously \u20ac350,000);<\/li>\n\n\n\n<li>Net turnover: \u20ac900,000 (previously \u20ac700,000);<\/li>\n\n\n\n<li>Average number of employees during the period: 10.<\/li>\n<\/ul>\n\n\n\n<p><strong>2. Small entities are those which, excluding the situations referred to in the previous paragraph, at the balance sheet date, do not exceed two of the following three limits:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Balance sheet total: \u20ac5,000,000 (previously \u20ac4,000,000);<\/li>\n\n\n\n<li>Net turnover: \u20ac10,000,000 (previously \u20ac8,000,000);<\/li>\n\n\n\n<li>Average number of employees during the period: 50.<\/li>\n<\/ul>\n\n\n\n<p><strong>3.<\/strong> <strong>Medium-sized entities<\/strong> are those which, excluding the situations referred to in the previous paragraphs, at the balance sheet date, do not exceed two of the following three limits:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Balance sheet total: \u20ac25,000,000 (previously \u20ac20,000,000);<\/li>\n\n\n\n<li>Net turnover: \u20ac50,000,000 (previously \u20ac40,000,000);<\/li>\n\n\n\n<li>Average number of employees during the period: 250.<\/li>\n<\/ul>\n\n\n\n<p>4. <strong>Large entities<\/strong> are those which, at the balance sheet date, exceed two of the three limits referred to in the previous paragraph.<br><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>New limits for individual entity categories under the SNC Decree-Law no. 126-B\/2025, of December 5, adjusts the size criteria for micro, small, medium, and large companies or groups under the Accounting Standardization System (SNC), to be applied to financial statements for financial years beginning on or after January 1, 2026: 1. Micro-entities are those which, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5189,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20],"tags":[],"class_list":["post-5187","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>New limits for individual entity categories under the SNC | Contabilidade e Gest\u00e3o - GONTI<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/gonti.pt\/en\/irs-2026-deadlines-calendar-to-follow-until-filing-the-tax-return\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"New limits for individual entity categories under the SNC | Contabilidade e Gest\u00e3o - GONTI\" \/>\n<meta property=\"og:description\" content=\"New limits for individual entity categories under the SNC Decree-Law no. 126-B\/2025, of December 5, adjusts the size criteria for micro, small, medium, and large companies or groups under the Accounting Standardization System (SNC), to be applied to financial statements for financial years beginning on or after January 1, 2026: 1. 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