Arriving and getting started in Portugal
How do I get a NIF in Portugal?
With an ID document and proof of address, at any tax office. People resident outside the European Union must appoint a tax representative. EA Contabilidade can handle the process.
The NIF (número de identificação fiscal) is required for almost everything in Portugal: opening a bank account, signing a lease, buying property, registering an activity.
You apply in person at a tax office or a Loja do Cidadão, with an ID document and proof of address. If you live outside the European Union, the law requires you to appoint a tax representative with an address in Portugal.
EA Contabilidade does not act as a tax representative. We support the NIF application, but clients established outside the European Union must already have a tax representative appointed.
What are the tax deadlines in Portugal?
Obligations follow three rhythms: monthly for IVA, withholding and payroll; quarterly for the quarterly IVA regime and the self-employed; annual between April and July with IRS, Modelo 22 and the IES. The full calendar is on its own page.
See the 2026 tax calendar for the month-by-month detail.
EA Contabilidade clients do not manage this calendar themselves: we warn you ahead of each deadline and handle the filings.
Self-employed workers
What are recibos verdes?
They are the electronic invoice-receipts that Portuguese self-employed workers issue through the tax authority's portal. Each one determines the IVA due, any IRS withholding, and the basis for Segurança Social contributions.
The name comes from the green paper of the old forms. Everything is electronic now.
Before issuing your first receipt you must have registered an activity with the tax office. Each receipt shows the fee, the IVA that applies or the exemption wording, and the withholding tax where it is due.
The most common mistakes: charging IVA when you are exempt, forgetting withholding tax, or not tracking cumulative turnover — which can cost you the article 53 exemption partway through the year.
Do I need certified invoicing software?
It depends on your activity and invoicing volume. Above certain thresholds, the software must be certified by the Portuguese tax authority. EA Contabilidade advises among the certified options.
Below the thresholds you can issue invoices directly on the tax authority’s portal, at no cost. That is often the simplest option when starting out.
Once volume grows, or the activity requires recurring invoicing, certified software saves time and prevents formal errors.
The deciding factor is not the licence price: it is how well it integrates with your accounting and whether it is genuinely certified by the tax authority. Free certified options exist.
Companies
ENI or LDA — which should I choose?
An ENI is simple and cheap but does not separate your personal assets from the business. An LDA creates a limited-liability legal entity, more credible with banks and clients, and sometimes more tax-efficient. The right answer depends on your numbers.
| ENI (sole trader) | LDA (private limited company) | |
|---|---|---|
| Legal personality | No | Yes |
| Liability | Unlimited, against personal assets | Limited to share capital |
| Taxation | IRS, category B | IRC, then IRS on what you take out |
| Certified accountant | Depends on the regime | Mandatory |
| Running cost | Low | Higher |
| Credibility | Lower | Higher |
There is no universal answer. The analysis is done with your numbers: expected turnover, level of costs, whether there are co-founders, plans to hire, risk exposure. We run the comparison before you decide.
How long does it take to set up an LDA?
The same day, through Empresa na Hora, if you use a pre-approved name. If you need a Certificado de Admissibilidade from the RNPC, the timing depends on that body and is not guaranteed.
What actually takes time comes after incorporation: the RCBE, Segurança Social registration and the NISS, activity registration with the tax office, and above all opening the bank account — the least predictable step, especially with non-resident shareholders.
EA Contabilidade never guarantees timings that depend on public bodies or banks.
What is the minimum share capital for an LDA?
Legally, €1 per shareholder. In practice, token capital undermines your credibility with banks and suppliers and does not cover the first months' cash needs. We advise an amount that matches the project.
Share capital is not a fee: it stays the company’s money and the company can use it. Setting it at €2 because the law allows it saves nothing at all — it only signals fragility.
A bank assessing a loan, a landlord weighing a commercial lease or a supplier granting payment terms all look at that figure.
When should I move from self-employed to a company?
When your income rises, when you want to hire, when you want to protect your personal assets, or when client perception demands it. There is a tax advantage at certain levels, but it comes with heavier obligations and costs.
There is no magic turnover threshold. The decision weighs several things at once:
- Tax: comparing category B IRS against the combination of IRC plus tax on salary and dividends.
- Assets: an ENI’s unlimited liability exposes your personal property.
- Operations: hiring is simpler inside a company.
- Commercial: some clients, larger ones especially, prefer to contract with companies.
We run the comparison with your own numbers before recommending anything.
How are dividends from an LDA taxed?
Residents: 28% final withholding, with the option to elect englobamento where that works out better. Non-residents: withholding under the double tax treaty with their country of residence.
Paying a dividend requires distributable profits shown in approved accounts. It is not a way of taking money out of the company through the year.
For an owner-director, the practical question is the balance between salary and dividends: the two are treated differently for tax and social security, and the break-even point depends on the amounts involved.
The treaty applying to a non-resident shareholder is in the official table of treaties concluded by Portugal.
Can I set up a company in Portugal as a foreigner?
Yes. Neither Portuguese nationality nor residence in Portugal is required. Every shareholder needs a NIF, and those living outside the European Union also need a fiscal representative.
Portuguese law does not reserve company formation to nationals or residents. What every shareholder and director does need is a NIF — the Portuguese tax identification number — and valid identification.
Anyone living outside the European Union must also appoint a representante fiscal, a fiscal representative in Portugal. That is a legal obligation, not an optional formality.
EA Contabilidade handles both, and the company can use our address as its registered office until it has premises of its own.
Alojamento Local
Is there VAT on Airbnb since 2025?
For non-residents, yes. Since 1 July 2025 they can no longer use the article 53 CIVA exemption and fall under the standard VAT regime, from the first euro invoiced. For residents, it depends on the applicable regime.
The article 53 CIVA exemption waives VAT for anyone below a given turnover. The change of 1 July 2025 removed that option for non-resident taxable persons.
What it means in practice for a non-resident owner running an Alojamento Local apartment: charging VAT on stays, filing periodic returns and following Portuguese e-invoicing rules.
Commissions paid to Airbnb and Booking are payments to non-resident entities: they trigger the Modelo 30 filing and may require a VAT reverse charge.
What must a non-resident Alojamento Local owner file?
Invoices for stays, periodic VAT returns under the standard regime since 1 July 2025, Modelo 30 on commissions paid to platforms, and the income reported under IRS. AL registration with the local council comes before all of it.
The right order is: Alojamento Local registration with the council, activity registration with the tax office, and only then your first booking.
The income normally falls under IRS category B. EA Contabilidade handles all of these obligations for €25 per month plus VAT, without managing bookings.
What is the Modelo 30?
It is the declaration of payments made to non-resident entities — for example Airbnb and Booking commissions. It is due by the end of the second month following the payment: a January payment is reported by the end of March.
The Modelo 30 goes well beyond Alojamento Local: royalties, services from foreign suppliers, interest paid abroad.
It is one of the most commonly missed filings among people doing their own books, precisely because the commission is deducted by the platform and never shows up as a payment leaving the bank account.
Cross-border situations
How does IRS work if I arrived mid-year?
Determining tax residence and how income earned before arrival is treated depends on your circumstances and on the treaty with your country of origin. The reference position is being gathered.
TODO-FAQ13 — the client is gathering the reference position on this point. This answer will be completed before go-live. Do not publish this question until the answer has been signed off by a certified accountant.
In the meantime, your situation is reviewed in consultation: the first one is free.
How do double tax treaties with Portugal work?
They split the right to tax between the two states, income category by income category, and prevent double taxation. They do not remove filing obligations, which can continue in both countries at the same time.
The principle is always the same: for each type of income — salary, pension, rental income, dividend, capital gain — the treaty says which of the two states may tax it, and how the other one removes the double taxation.
The most common mistake is reasoning by analogy with another country. Every treaty has its own wording and its own exceptions: the analysis is done with the applicable text in hand.
EA Contabilidade handles these situations regularly, both on the Portuguese side and in coordination with your accountant back home.
How is crypto taxed in Portugal?
Treatment depends on the nature of the transaction, how long the asset was held and whether the activity is professional. The applicable reference position is being gathered and will be published once signed off.
TODO-FAQ16 — the client is gathering the reference position on crypto assets. This answer will be completed before go-live. Do not publish this question until the answer has been signed off by a certified accountant.
What we can say already: the distinction between holding assets occasionally and trading as a professional activity changes the treatment entirely. The analysis is done on your actual transaction history.
Working with EA Contabilidade
How much does an accountant cost in Portugal?
Between €25 and €75 per month plus VAT for a self-employed worker, and between €120 and €500 per month plus VAT for a company, depending on size and document volume. Quotes are personalised and free.
The price mainly depends on your monthly document volume, your IVA regime (monthly filing is heavier than quarterly), the number of payslips, and whether you trade across borders.
The director’s payslip is included in a company’s monthly accounting. Each additional payslip costs €10 per month plus VAT.
You can get an instant estimate in the cost simulator, or ask for a personalised review: the first consultation is free.
Can I use EA Contabilidade as my registered address?
Yes. One single grid: €20 per month plus VAT on a 24-month commitment, €30 on 12 months, €35 with no commitment. It covers the registered office address, mail reception and scanning, email notification and forwarding by plan.
The address can be used as your registered office at the commercial registry and with the tax authority. Official documents — tax office, social security, courts — are notified to you straight away.
The registered address is a standalone service: you do not have to give us your accounting. Combined with monthly accounting, it falls under the Company package terms.
Can everything be done remotely?
Yes. Most of our clients have never set foot in the office: video calls, electronic signatures, secure document exchange and permanent access to your books through Toconline.
You are welcome at the office in the historic centre of Braga if you prefer to meet in person.
For the situations that genuinely need someone physically present — the bank, the tax office, the notary — there is the on-site support service, with interpreting in Portuguese, French and English.
Can I switch accountants?
Yes, at any time. EA Contabilidade handles the contact with your previous accountant, collecting your records and the change of registration with the tax authority. There is nothing for you to manage.
The most common worry is friction with the previous accountant. In practice, changing certified accountant is a routine, regulated procedure.
What we check before starting: which records have been handed over, which filings are missing, and where you stand with social security and the tax office. If something is outstanding, we tell you before you sign, not after.
Do you work with clients across the country?
Yes. We support clients throughout Portugal remotely, and we receive visitors at the office in the historic centre of Braga.
Accounting does not require living nearby: documents move digitally and your books stay available at any hour through Toconline.
For the errands that genuinely need someone present — bank, Finanças, notary — on-site support runs from Braga, by prior arrangement.
How do I request a quote?
Through the quote form, by WhatsApp or by phone. We reply within 24 working hours, with a clear quote and no commitment.
The form asks only what matters: your activity, your current regime and your approximate volume. That is what lets us answer with a firm figure rather than a vague range.
If you would rather talk before writing, book a meeting or call the office. The quote commits you to nothing and is not charged for.