Translations of these materials into languages other than Portuguese are intended solely as a convenience to the non-Portuguese-reading public.

Any discrepancies or differences that may arise in translations of the official Portuguese versions of these materials are not binding and have no legal effect for compliance or enforcement purposes.

Decree Law No. 117/2011

Publication: Republic Diary No. 239/2011, Series I of 2011-12-15
  • Issuer: Ministry of Finance
  • Diploma Type: Decree Law
  • Number: 117/2011
  • Pages: 5292 - 5301

Summary in plain english

What is it?

This decree-law defines the new structure and operation of the Ministry of Finance.

What will change?
New entities of the Ministry of Finance

The following entities will be created:

  • Tax and Customs Authority
  • Public Administration Shared Services Agency
  • Directorate-General for Civil Service Training
Merging of the tax and customs directorates-general

The following directorates-general will close and their responsibilities will be transferred to the new Tax and Customs Authority:

  • Directorate-General for Tax
  • Directorate-General for Customs and Excise
  • Directorate-General for Informatics and Support to Tax and Customs Services.
Merging of Public Administration shared services

The following entities will close and their responsibilities will be transferred to the new Public Administration Shared Services Agency:

  • Company for the Shared Management of Public Administration Resources
  • National Agency for Public Procurement
  • Institute of Information Technology
The new Directorate-General for Civil Service Training

The National Institute for Public Administration will close and its main responsibilities – training of civil servants and international cooperation with similar institutions – will be transferred to the new Directorate-General, which maintains the initials INA. The new INA will have more responsibilities in managing the Portuguese State’s human resources, particularly in their recruitment, development, training and mobility (i.e., moving to other services where they are most needed).

Other positions and entities that will no longer exist

The following will no longer exist:

  • the position of financial controller
  • the High Council for Finance
  • the Public Administration Accounting Standards Commission
  • the Financial Guarantees for Exports and Investment Committee.
New responsibilities for the Inspectorate-General of Finance (IGF)

Along with its usual duties of controlling State finance, IGF will perform the duties previously carried out by the Inspectorate-General for Local Authorities. It will be in charge of supervising local authorities – from the way they use their budget to the quality of service provided to citizens.

The Bank of Portugal is given autonomy

The Bank of Portugal will no longer be under the Ministry of Finance.

What are its benefits?

This decree-law is intended to:

  • modernise Public Administration and make it more effective
  • make the most of the existing human resources
  • reduce public expenses.
When does it come into effect?

This decree-law comes into effect five days after being published.

Original Version


  • Legal translator is the translation of texts within the field of law


Legislative consolidation integrates the various amendments and rectifications made into an original legal diploma in order to make its consultation more accessible to the citizen.