The President of the Certified Accountants Association (OCC) advocated for tax incentives for those who meet payment deadlines, stating that adherence to the timeline significantly boosts productivity and sustainability in companies.
“The figures are far from desirable. Much still needs to change. I argue that measures should be taken, such as providing tax incentives for those who meet their payment obligations on time, thus contributing to behavioral change,” said Paula Franco last week at the Banco Santander auditorium in Lisbon, during the ‘Compromisso Pagamento Pontual’ conference, focusing on ‘The Impact of Timely Payments’.
According to the president, “paying on time is one of the factors that greatly contributes to a company’s productivity and sustainability.”
Paula Franco maintained that the “lack of internal organization within companies sometimes weighs more than cash flow problems.”
“It’s urgent to change our mindset, to pay as soon as possible rather than waiting until the last day a bill is due,” she added.

The ACC President, Paula Franco, stated today that the announced reduction in IRS rates is “necessary” and “positive,” primarily benefiting the middle class, which “bears most” of the income taxes.
She cited the collaborative platform TOConline as an example, highlighting how the integration of systems allows timely information to be available to business owners, alerting them to potential delays in payments.
In a released statement, ACC revealed that the same conference featured a study by Informa D&B Portugal on payments in Portugal and Europe for 2025: “In May of this year, only 20% of companies in Portugal adhered to the agreed payment terms with suppliers. In other words, only 20 out of every 100 companies pay on time, meaning 80 out of 100 do not deliver as expected.”

The non-compliance spans across all sectors and regions. By company size, it’s more prevalent in large companies, with only 4% meeting payment deadlines.
“Our country ranks among the five lowest performing, positioning itself increasingly far from the European average,” according to the study overview presented by Augusto Castelo Branco at its 11th edition, covering a universe of over 300 companies, as noted by the ACC.
The ‘Compromisso Pagamento Pontual’ initiative is promoted by ACEGE (Christian Association of Entrepreneurs and Managers), CIP (Portuguese Business Confederation), OCC (Certified Accountants Association), IAPMEI (Agency for Competitiveness and Innovation), and APIFARMA (Portuguese Pharmaceutical Industry Association). ACC joined this initiative in February 2020.