Country pack
community澳門
Macao (en) · Macau (pt)
Ekwo is free, open source accounting software. Its Macao pack carries the chart of accounts (澳門參考會計科目表, 109 accounts), 1 tax rates in MOP, and the financial statements (資產負債表, 損益表). Last checked on 2026-10-10 against 12 texts of law and official sources.
- Country code
MO- Currency
MOP- Pack version
0.1.0- Last checked
- 2026-10-10
What the pack carries
- Charts of accountsWhat a company installs, and who each chart is published for.
default(default) — 109 accounts, for companies
- TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.
- 2 taxes at rates of 0
not_subject - Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.
- no periodic return declared
- When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.
- no declaration to be due
- The file it is deposited asThe brick of packages/formats that writes it, where one exists.
- no declaration to deposit
- Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.
- no profile — no obligation in law
No text consulted for this pack obliges a business in Macao to issue or accept an electronic invoice — the Código Fiscal's accessory obligations (article 36(2)) speak of invoices without prescribing a format, and no mandate was found — and no Peppol Authority is listed for Macao: OpenPeppol's list of Peppol Authorities (consulted 10 October 2026) names, in the Asia-Pacific region, Australia, Japan, Malaysia, New Zealand, Singapore and Taiwan, and not Macao. `profile`, `party_scheme` and `vat_scheme` are therefore null: there is no domestic profile to name, and no VAT identifier for a scheme to carry since Macao levies no value added tax.
- Where the tax balance landsThe accounts a filed declaration settles to, by role.
- payable no account named
- receivable no account named
- Bank statementsThe formats this country’s banks send, and whether anything here reads them.
- no format named
- Payment filesThe formats the country’s banks accept for an outgoing payment.
- no format named
- Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.
MO-NSRF-BS— 29 linesMO-NSRF-IS— 14 lines
- Who has read itA pack is reviewed when a named professional has read it against the law, and never before.
communityno named reviewer12 sources cited- Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.
- 2026-10-10
- Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.
0.1.0— published 2026-10-10zh,pt,en
Free, and operated
Where the open core stops.
The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.
What it was built from
12 sources — the law this pack was read against
- Lei n.º 24/2024 — Código Fiscal (Fiscal Code)
Direcção dos Serviços de Assuntos de Justiça — Boletim Oficial da RAEM · law · read 2026-10-10
- The Fiscal Code has fully entered into force (7 January 2026)
Macao SAR Government Information Bureau · guidance · read 2026-10-10
- Lei n.º 13/2025 — Budget Law of the Macao SAR for 2026
Direcção dos Serviços de Assuntos de Justiça — Boletim Oficial da RAEM · law · read 2026-10-10
- Decreto-Lei n.º 40/99/M — Código Comercial (Commercial Code)
Direcção dos Serviços de Assuntos de Justiça — Boletim Oficial da RAEM · law · read 2026-10-10
- Lei n.º 4/99/M — Regulamento do Imposto de Consumo (Consumption Tax Regulation)
Direcção dos Serviços de Assuntos de Justiça — Boletim Oficial da RAEM · law · read 2026-10-10
- Regulamento Administrativo n.º 25/2005 — Normas de Contabilidade (Accounting Standards)
Direcção dos Serviços de Assuntos de Justiça — Boletim Oficial da RAEM · regulation · read 2026-10-10
- Regulamento Administrativo n.º 42/2020 — Comissão Profissional dos Contabilistas
Direcção dos Serviços de Assuntos de Justiça — Boletim Oficial da RAEM · regulation · read 2026-10-10
- Guia para a Aplicação das Normas Sucintas de Relato Financeiro (Aviso n.º 2/2024/CPC)
Comissão Profissional dos Contabilistas · standard · read 2026-10-10
- 會計師專業委員會 2024 年度工作簡報 (Professional Accountants Committee 2024 work report)
Comissão Profissional dos Contabilistas · guidance · read 2026-10-10
- Profits Tax (Complementary Tax) — Group A
Direcção dos Serviços de Finanças (Financial Services Bureau) · guidance · read 2026-10-10
- DSF electronic services (login)
Direcção dos Serviços de Finanças (Financial Services Bureau) · portal · read 2026-10-10
- Peppol Authorities
OpenPeppol · guidance · read 2026-10-10
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