Portugal Commercial Disclosures: Simplex Urbanístico 2024-2026

Portugal's commercial property licensing and disclosure framework underwent a major overhaul between 2024 and 2026 under the Simplex Urbanístico programme, building upon the foundational Novo Regime do Arrendamento Urbano (NRAU) effective since 2006. Landlords and commercial tenants must be aware of the updated regulatory framework, as documents and procedures that were mandatory prior to 2024 have either been simplified, replaced, or fully digitised.

1. Prior Communication Replaces the Traditional Alvará (Decree-Law 10/2024)

The traditional Alvará de Utilização (Use License) — previously required for most commercial operations — has been largely replaced by a simplified Prior Communication (Comunicação Prévia) regime under Decree-Law No. 10/2024 (Simplex Urbanístico).

Key changes:

• For most commercial and industrial activities, a landlord or tenant now files a Prior Communication with the municipality rather than applying for a formal Alvará.
• The municipality has 20 days to respond. If no response is received within that period, the communication is deemed approved by tacit consent.
• This applies to changes in the permitted use of commercial premises (e.g., converting an office to a restaurant) — previously a lengthy multi-stage process now benefits from the same simplified regime.

Note on RGEU: The General Regulation of Urban Buildings (RGEU) was repealed with effect from June 1, 2026, further simplifying the technical standards applicable to commercial premises. Compliance documentation should now reference the updated regulatory framework rather than RGEU provisions.

2. Energy Certification: DL 101-D/2020 is the Current Framework

The Energy Certification System for buildings in Portugal is now governed by Decree-Law No. 101-D/2020, which replaced and repealed Decree-Law No. 118/2013. Any compliance documentation still citing DL 118/2013 as the basis for energy certification requirements is outdated and must be updated.

Current Energy Certificate requirements:

• Mandatory for all property advertisements and all lease agreements (residential and commercial).
• Issued by qualified experts (Peritos Qualificados SCE) registered with ADENE.
• Valid for 10 years from the date of issue.
• The energy class and certificate reference number must be explicitly stated in property advertisements and referenced in the lease.

3. PEPU — Mandatory Electronic Platform from January 2026

The Electronic Platform for Urban Procedures (PEPU) became compulsory for all Portuguese municipalities from January 2026. PEPU standardises and automates all licensing workflows, use-change applications, Prior Communications, and related permit processes. Applications submitted outside PEPU may not be accepted by municipal authorities.

4. Tax Authority Disclosure: Modelo 2 Registration

Beyond property licensing, all commercial leases must be formally disclosed to the Tax Authority (Autoridade Tributária):

• Modelo 2 must be filed by the landlord within the month following lease execution.
• Stamp Duty (Imposto do Selo): 10% of the first month's total rent is due at registration.
• Tenant self-registration: Under Ordinance No. 106/2025/1, if the landlord fails to file Modelo 2, the tenant may independently register the lease.

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