Decree-Law No. 126-B/2025 of 5 December transposes, into national law, Commission Delegated Directive (EU) 2023/2775, updating the size criteria applicable to micro, small, medium-sized and large companies or groups. The decree amends Articles 9 and 9-B of Decree-Law No. 158/2009, adjusting balance sheet and net turnover thresholds to reflect economic developments and the impact of inflation. The new regime applies to financial statements for financial years beginning on or after 1 January 2026.
