Employment & Social Security

Registering Self-Employment with the Portuguese Tax Authority

Set up your independent professional activity in Portugal and learn how to issue invoices and electronic receipts legally.

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Overview

What this service helps you with.

Registering the start of a professional activity with the Portuguese Tax and Customs Authority is an important step for anyone working independently in Portugal, including freelancers, sole traders and other service providers. This registration enables individuals to issue invoices, invoice-receipts and electronic receipts (recibos verdes) for eligible services provided to clients in Portugal and abroad.

Important to know

Starting a registered activity may be particularly relevant for remote workers, digital nomads applying under the D8 visa category and entrepreneurs considering a D2 visa, where documentation of professional activity and income is required.

How it works

How we work.

1

Choose the appropriate CAE or CIRS code

We help identify the economic or professional activity classification that matches the services you intend to provide.

2

Review your tax regime

We assess your VAT treatment, including any applicable exemption under Article 53, and the simplified personal income tax (IRS) regime.

3

File the commencement declaration

We prepare and submit the declaration of commencement of activity through the official Tax Portal.

4

Guidance on invoicing

We provide practical guidance on issuing invoices and electronic receipts for domestic and international clients.

Checklist

What you usually need.

01

An active NIF, with a Portuguese tax address or an applicable non-resident registration and representation arrangement.

02

A Portuguese Social Security Identification Number (NISS), where applicable.

03

A bank account number (IBAN) for professional transactions.