Marques Pereira, Edgar Torrão & Associados
Sociedade de Revisores Oficiais de Contas

AUDIT | TAX | ADVISORY

WHO WE ARE
Marques Pereira, Edgar Torrão & Associados is a professional services firm for audit, tax and advisory in Portugal. The firm was founded by two highly experienced Partners in Audit, Tax and Advisory. We operate nationally, including in the islands of Madeira and the Azores, from the office in Viseu, strategically located in the Center Region of the country.
At Marques Pereira, Edgar Torrão & Associados, we are committed to maintaining the highest standards of integrity and professionalism.
We are committed to provide to our customers a high quality service and added value, emphasising a very close monitoring of the operations and corporate life of the companies and institutions with which we work.

We serve entrepreneurs, companies and institutional decision-makers throughout their lives, contributing with sustainable and personalised solutions that contribute to the success of our clients.

We believe that our success is measured by the success of our clients.

Our team of skilled professionals is committed to delivering accurate and reliable financial information, ensuring compliance with regulations and enhancing the trust and confidence of our clients. We strive to add value to our clients' businesses by offering insightful recommendations and helping them make informed decisions.

Whether you are a small business owner or the CEO of a multinational corporation, you can trust us to provide the expertise and guidance you need to achieve your goals.

Our collaboration results in tangible results with a direct impact on your business.

Statutory and External Auditing Services

We apply the highest professional standards, rigor and competence in our audit services. We provide comprehensive financial audit services to ensure that your company's financial statements are free from material misstatements and comply with applicable accounting standards. We issue recommendations to improve your company's internal control environment.

Assurance Engagements Other than Audits or Reviews of Historical Financial Information

These are services that only Chartered Accountants (ROC) can provide under the International Standards for Assurance Assurance Work. These services can be related to prospective financial information, compilation of proforma financial information or the assessment of certain specific underlying matter (for example, contractual validation, subsidy validation, among others).

Support in Transactions, Mergers and Acquisitions

We advise at all stages of the life cycle associated with a transaction, whether supporting the buyer or the seller. We help our clients establish a fair transaction price and monitor the corporate and tax structure resulting from the transaction.

Tax Services

Our services cover all matters related to taxation, namely: (1) Personalized follow-up, through the interpretation of tax law and analysis of tax implications. (2) Analysis of the tax treatment of various financial products. (3) Advice and assistance to Companies in the definition and implementation of transfer pricing policies. (4) Support in ongoing tax proceedings. (5) Preparation or review of tax returns for companies and individuals.

Cost optimization

We advise companies on reviewing and optimizing their cost structure. We provide advisory services for operational and/or financial restructuring processes, both from the perspective of recovering business performance and from the perspective of sustained value creation.

Family Businesses

We provide support services to companies, most of which are small and medium-sized and have family origins. We accompany the life of companies and contribute to the Management decision-making process, in financial matters, but also in the preparation of feasibility studies, business plans and strategic plans. We work with founding members of business families on matters such as family protocol, family remuneration and succession.

Taylor made services

Our commitment is to make our skills, experience and accumulated knowledge available to you and to provide high quality professional services that meet your exclusive needs. Faced with a concrete challenge, we will look for innovative and sustainable solutions.

A team of experienced auditors is led by the firm's two partners

J.A. Marques Pereira

PARTNER

Statutory Auditor No. 1464 CMVM Registration No. 201601074 marques.pereira@marquespereira.pt (+351) 926 276 499

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Edgar Torrão

PARTNER

Statutory Auditor No. 1370 CMVM Registration No. 20160980 edgar.torrao@marquespereira.pt (+351) 917 584 068

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Newsletter #1

Newsletter #1 - 11/16/2023 Tax regime to encourage company capitalization (ICE) Binding information - DLRR and RFAI

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Newsletter #2

Newsletter #2 - 12/06/2023 Minimum monthly wage Binding information - Regime to support agricultural prodution charges Tax Benefits - RFAI and Programa Avançar Measures to prevent tax evasion

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Newsletter #3

Newsletter #3 - 01/06/2024 Inventory Counts | Invoices in PDF and SAFT | Write-off of Tangible Fixed Assets | Health insurance (IRC)

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Newsletter #4

Newsletter #4 - 31/01/2024 Fiscal Transparency| Change of useful live of assets| IRC Measures (OE 2024)|

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Newsletter #5

Newsletter #5 - 03/18/2024 Fiscal Neutrality | IRC taxation of sports clubs | IMI - Change in the destination of properties | IMT and IS exemption in Mergers and Spin-offs | 2023 Municipal Surcharge Rates | Donation of shares | IFRS 16

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Newsletter #6

Newsletter #6 - 15/05/2024 Doubtful debts and uncollectible credits (Article 78) Return of Special Payments on Account (PEC) VAT - Amendment of amount 2.37 of list I

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Newsletter #7

Newsletter #7 - 16/07/2024 Bad debts not covered by article 41 - Tax consequences of their derecognition; ICE - Eligibility of the special reserve relating to the DLRR for ICE purposes; Property Tax (IMT) and Stamp Duty (IS) - Exchange of present goods for future goods; IMT - Exchange

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Newsletter #8

Newsletter #8 - 27/09/2024 Change in the functionality of "green receipts" IRS - Changes to withholding tax tables Balance Sheet Bonuses - IRS exemption in 2024 Waiver of VAT exemption on internal transactions Accounting treatment of non-refundable subsidies in the context of the PRR - NCRF 22

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Newsletter #9

Newsletter #9 - 30/10/2024 Treatment of Rental Deposit VAT - Treatment of vouchers Key Corporate Income Tax (IRC) Measures in the 2025 State Budget Proposal

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Newsletter #10

Newsletter #10 - 11/26/2024 Arbitration and tax benefits in restructuring; RETGS; VAT deduction via PDF invoices; Sale of shares in Cape Verde; Exchanges of shares; Splits-mergers; Tax transparency in single-member companies; and, IMT/IS exemptions

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Newsletter #11

Newsletter #11 - 27/01/2025 1- Permuta de partes sociais; 2- Reinvestimento de mais valias imobiliárias em produtos financeiros; 3- Operação de cisão simples; 4- Operação de fusão por incorporação; 5- Operação de cisão-fusão; 6- Análise da OCC às medidas do OE de 2025; e 7- Agenda para Simplificação Fiscal - 2025.

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