The new version of the Portuguese Classification of Economic Activities (CAE - Rev.4) comes into force on 1 January 2025

As of January 1, 2025, the Commission Delegated Regulation (EU) 2023/137 of October 10 2022 (hereinafter the “Regulation”) will enter into force, establishing a new version of the Portuguese Classification of Economic Activities (hereinafter “CAE Rev.4”), available here.

In this regard, the main and secondary economic activities of economic operators will be reclassified according to the new CAE Rev.4 codes, replacing the current CAE Rev.3 version, thereby ensuring that the SICAE data is duly aligned with the new classification.

The reclassification operates as follows:

1. Through the completion of a survey by November 30, for entities notified by the Tax Authority for this purpose via email, for whom completing the survey is mandatory, for which filling in the survey is mandatory.

The survey must be completed by November 30, 2024, with the possibility of confirmation or amendment in accordance with the economic activity carried out, under CAE Rev. 4. It will be necessary to access the INE portal or WEBINQ using the access credentials of the Portal das Finanças, through the link.

2. Automatically, for entities that were not notified by the Tax Authority, starting January 1.

Additionally, please note that the CAE Rev.4 indicated in the IRCAE survey will be automatically updated in the official records of the Tax and Customs Authority, the Institute of Registries and Notaries, and the National Institute of Statistics, and reflected in all interactions with these entities.