1. As part of the harmonization of economic activity classifications at the European and international level, the Revision 4 of the Portuguese Classification of Economic Activities (CAE-Rev.4) was published through Decree-Law No. 9/2025, of February 12. This revision adapts the Portuguese CAE to the new statistical standards established in NACE-Rev.2.1 of the European Union and CITA-Rev.5 of the United Nations, ensuring greater comparability and reliability of statistical data.
2. This revision has retroactive effects, being in force since January 1, 2025.
3. During 2024, the National Statistics Institute (INE), in collaboration with the Tax Authority (AT), asked companies to confirm or update their CAE codes through the Economic Activities Reclassification Survey (IRCAE).
4. What changed with CAE-Rev.4?
a. Reorganization and Update of Codes: The structure of CAE was adjusted to reflect changes in economic sectors, particularly in industry, trade, and services.
b. Harmonization with NACE-Rev.2.1: The CAE codes now fully correspond to the European nomenclature.
c. Correspondence Table: The INE provided a table mapping between CAE-Rev.3 and CAE-Rev.4, facilitating the transition.
5. The submission of the IRCAE was mandatory until November 30, 2024, and since January 2025, the new CAE codes have been automatically updated in the records of INE, AT, and the Institute of Registries and Notaries (IRN). Companies that have not yet confirmed or updated their CAE codes should do so as soon as possible to avoid inconsistencies in statistical and tax records.
