Title VII · Criminal provisions

Article 519-A Submission of falsified or fraudulent accounts

Artigo 519.º-A · Apresentação de contas adulteradas ou fraudulentas

Código das Sociedades Comerciais · Decree-Law No. 262/86 · consolidated text checked 26 October 2026

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A manager or director who, in breach of the duties provided for in Article 65, intentionally submits, for consideration or resolution, false or falsified documents or information serving as the basis for the rendering of accounts is punishable by imprisonment for up to 3 years or a fine.

O gerente ou administrador que, em violação dos deveres previstos no artigo 65.º, intencionalmente apresentar, para apreciação ou deliberação, documentos ou elementos que sirvam de base à prestação de contas falsos ou adulterados é punido com pena de prisão até 3 anos ou com pena de multa.

What we checked in this article

The reference to the duties in Article 65, the intent requirement and the penalty of imprisonment for up to 3 years or a fine are retained.

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Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.

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