Decree Law No. 13/2020

This decree-law amends the diploma that creates the electronic certification of the status of micro, small and medium enterprises.

This decree-law prevents companies that are materially micro, small and medium-sized from being prevented from acquiring and maintaining their status for procedural reasons.

Certification based on non-existent factors is null and void in cases where the status of micro, small and medium-sized companies has been unduly granted.

When the certification is considered null, the company may submit a new certification application, with the purpose of obtaining the status of micro, small and medium-sized company.

The deadline for renewal or confirmation of the certification is now 30 business days, after the deadline established by law for submission of the annual accounting and tax return.

With regard to supervision, the certifying entity may request the collaboration of other Public Administration bodies, or resort to the service of external consultants.

This law eliminates the accessory penalty of disqualification from new certification and renders null and void the accessory penalties of disqualification from certification that have been applied to companies.

This decree-law implements the Simplex 2019 measure, called “Certificação + Simples" (Simpler Certification) and simplifies the electronic certification process.

This decree-law aims to significantly improve the quality and credibility of the service provided, making the statements provided by companies more reliable and rigorous.

It also introduces a set of changes that aim to focus the SME certification system on what is its essential objective, that of certifying, substantively, the status of micro, small and medium enterprises.

This decree-law enters into force on 1 July 2020, with the exception of the rules relating to the elimination of the new certification disqualification penalty and the forfeiture of the new certification disqualification penalty already applied, which come into force the day after its publication.