Changing a company's registered address in Portugal involves three distinct areas: commercial registration, tax obligations, and contractual relationships with third parties. Each has its own deadlines and requirements.
If the new headquarters is in a different municipality, it is almost always mandatory to amend the articles of association (Lda./SNC) or bylaws (S.A.). This requires a public deed or authenticated private document, with additional notarial costs.
Comparison by company type
| Company type | Internal decision | Tax Authority deadline | Registry deadline | Estimated cost | Complexity |
|---|---|---|---|---|---|
| Lda. | Partners meeting | 15 days | 90 days | €100 - €200 | Medium |
| Sole Shareholder Lda. | Written decision of sole partner | 15 days | 90 days | €100 - €180 | Simple |
| S.A. | Board of Directors / General Meeting | 15 days | 90 days | €200 - €500+ | Complex |
| Sole Trader (ENI) | Individual decision | 15 days | No fixed deadline | Free - €50 | Very simple |
| SNC | Unanimous agreement | 15 days | 90 days | €100 - €200 | Medium |
Limited Liability Company (Lda.)
The most common company type in Portugal. Changing the registered address requires a formal partners' resolution and mandatory registration at the Commercial Registry.
- Call a general partners meeting - Notify all partners with the advance notice specified in the articles (usually 15 days).
- Deliberate and record minutes - A simple majority is generally sufficient.
- Check if articles of association need amending - Required if changing municipality or if the address is explicitly in the articles.
- Register at the Commercial Registry - Submit online at ePortugal.gov.pt or in person. Deadline: 90 days.
- Update tax address at the Tax Authority - Portal das Finanças → Update address. Deadline: 15 days.
- Update Social Security - Via Segurança Social Direta.
- Update licences, banks and partners
- Update fiscal and commercial documentation - Invoices must reflect the new address.
Sole Shareholder Company (Unipessoal Lda.)
With a single partner, the process is more agile - no meeting is needed, just a written decision by the sole partner.
- Draft written decision - Dated and signed document deliberating the change.
- Check articles of association
- Register at Commercial Registry - Deadline: 90 days.
- Update Tax Authority - Deadline: 15 days.
- Update Social Security
- Notify banks, insurance and partners
Public Limited Company (S.A.)
More complex process. The decision may fall to the Board of Directors or the General Meeting, depending on the bylaws.
- Check bylaws - Determine which body has authority.
- Deliberate at appropriate body meeting
- Amend bylaws (if needed) - May cost €150-€300 in notarial fees.
- Register at Commercial Registry - Deadline: 90 days.
- Official publication (Ministry of Justice) - Mandatory for S.A. companies.
- Notify CMVM (if listed)
- Update Tax Authority, Social Security and other entities
Sole Trader (ENI)
The simplest process. There is no legal separation between the person and the business.
- Update address at Tax Authority - Deadline: 15 days.
- Update RNPC/IRN - If registered.
- Update Social Security
- Notify City Council - If physical premises change location.
- Update banks, insurance and partners
General Partnership (SNC)
All partners have unlimited liability. Changing the address generally requires unanimous agreement.
- Obtain agreement from all partners
- Formalize in minutes signed by all
- Amend partnership agreement (if needed)
- Register at Commercial Registry - Deadline: 90 days.
- Update Tax Authority, Social Security and third parties - Tax Authority: 15 days.
Entities to notify
Legally required
- Commercial Registry (IRN) - Official registration. Deadline: 90 days.
- Tax Authority (AT) - Update tax address. Deadline: 15 days.
- Social Security - Company data update.
- City Council - Activity licences and permits.
Important in practice
- Banks and Financial Institutions
- Insurance Companies
- Suppliers and Clients
- Postal Service (CTT) - Mail forwarding available for 3, 6 or 12 months.
Digital presence
- Website and Email
- Google My Business / Maps
- Social Media
- Printed Materials
Frequently asked questions
What is the deadline to notify the Tax Authority?
The legal deadline is 15 days after the address change. This is done through Portal das Finanças and is not automatic after commercial registration.
How much does it cost to change a company address?
For an Lda., approximately €100-€200. For an S.A., costs can reach €500 or more. For a sole trader (ENI), the process is free or minimal cost.
Do I need to amend the articles of association?
It depends on whether the address is explicitly stated in the articles and whether the move is to a different municipality.
Does changing the registered office automatically change the tax address?
No. The Commercial Registry and Tax Authority are independent systems. You must update both separately.
What happens if I don't notify the change?
Consequences include tax fines, problems with official correspondence, invalid notifications, and potential issues in audits.
Do I need a new NIPC after changing address?
No. The NIPC remains unchanged. Only the associated address is updated.
This article is informational and based on Portuguese legislation. Rules may vary depending on the company type and articles of association. For specific situations, consult a certified accountant or specialist lawyer.
