contabilista certificado
Published 4 November 2026, 03:07
contabilista certificado (formerly TOC)
A certified accountant. Required for companies and under the contabilidade organizada regime, optional for freelancers on the simplified regime. They sign the accounts with their number and are responsible for them.
Where you come across it. Setting up a company, rising turnover, a complicated tax return.
The old name TOC still turns up in adverts and contracts.