{"id":4332,"date":"2025-12-11T10:46:29","date_gmt":"2025-12-11T10:46:29","guid":{"rendered":"https:\/\/www.nominaurea.pt\/?p=4332"},"modified":"2025-12-11T11:07:00","modified_gmt":"2025-12-11T11:07:00","slug":"new-snc-thresholds-for-2026-impact-on-company-classification-and-financial-reporting","status":"publish","type":"post","link":"https:\/\/www.nominaurea.pt\/en\/noticias\/new-snc-thresholds-for-2026-impact-on-company-classification-and-financial-reporting\/","title":{"rendered":"New SNC Thresholds for 2026: Impact on Company Classification and Financial Reporting"},"content":{"rendered":"<ol>\n<li><strong> Key changes in the SNC thresholds (2026)<\/strong><\/li>\n<\/ol>\n<p><strong>Standalone entities:<\/strong><\/p>\n<ul>\n<li><strong>Total assets:<\/strong>\n<ul>\n<li>Micro: up to \u20ac450,000<\/li>\n<li>Small: up to \u20ac5,000,000<\/li>\n<li>Medium: up to \u20ac25,000,000<\/li>\n<\/ul>\n<\/li>\n<li><strong>Net turnover:<\/strong>\n<ul>\n<li>Micro: up to \u20ac900,000<\/li>\n<li>Small: up to \u20ac10,000,000<\/li>\n<li>Medium: up to \u20ac50,000,000<\/li>\n<\/ul>\n<\/li>\n<li><strong>Average employees:<\/strong> 10, 50 and 250<\/li>\n<\/ul>\n<p>Entities are classified according to the rule of not exceeding two out of the three thresholds.<\/p>\n<p><strong>Corporate groups:<\/strong><\/p>\n<p>The revised limits may alter consolidation requirements for various groups.<\/p>\n<ol start=\"2\">\n<li><strong> Practical implications<\/strong><\/li>\n<\/ol>\n<ul>\n<li><strong>Simplification<\/strong> for companies that move into lower categories.<\/li>\n<li><strong>Increased obligations<\/strong> for those exceeding the new thresholds: more detailed financial statements, enhanced audit requirements and greater mandatory disclosures.<\/li>\n<li><strong>Strategic implications for groups<\/strong>, requiring reassessment of consolidation needs.<\/li>\n<li><strong>Early preparation<\/strong> is essential to align systems and internal processes before 2026.<\/li>\n<\/ul>\n<ol start=\"3\">\n<li><strong> Preparing for 2026<\/strong><\/li>\n<\/ol>\n<p>Companies should:<\/p>\n<ul>\n<li>Review current classification.<\/li>\n<li>Assess the impact on reporting and audit obligations.<\/li>\n<li>Adjust internal accounting procedures and systems.<\/li>\n<li>Train their finance teams.<\/li>\n<li>Consider indirect tax and compliance implications.<\/li>\n<\/ul>\n<p><strong>Conclusion<\/strong><\/p>\n<p>The new SNC thresholds represent a significant regulatory update. Preparing early will help companies avoid non-compliance and optimise their accounting and reporting processes.<\/p>\n<p><strong>How <a href=\"https:\/\/www.nominaurea.pt\/en\/\">Nominaurea<\/a> supports its clients<\/strong><\/p>\n<ul>\n<li>Detailed assessment of each company\u2019s classification under the new thresholds.<\/li>\n<li>Adjustment of accounting procedures to ensure full compliance.<\/li>\n<li>Preparation of 2026 financial statements aligned with the new criteria.<\/li>\n<li>Strategic advisory for companies and groups.<\/li>\n<li>Continuous support to guarantee reliability, compliance and efficiency.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Key changes in the SNC thresholds (2026) Standalone entities: Total assets: Micro: up to \u20ac450,000 Small: up to \u20ac5,000,000 Medium: up to \u20ac25,000,000 Net turnover: Micro: up to \u20ac900,000 Small: up to \u20ac10,000,000 Medium: up to \u20ac50,000,000 Average employees: 10, 50 and 250 Entities are classified according to the rule of not exceeding two out [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":4342,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[92,94,93,42,44,95],"class_list":["post-4332","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publications","tag-accountingreform","tag-businessadvisory","tag-entityclassification","tag-financialmanagement","tag-nominaurea","tag-snc2026"],"_links":{"self":[{"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts\/4332","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/comments?post=4332"}],"version-history":[{"count":1,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts\/4332\/revisions"}],"predecessor-version":[{"id":4333,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts\/4332\/revisions\/4333"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/media\/4342"}],"wp:attachment":[{"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/media?parent=4332"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/categories?post=4332"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/tags?post=4332"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}