Your situation
You invoice clients on your own, without setting up a company. In Portugal that makes you a trabalhador independente, and you must register an activity with the tax office before your first invoice.
Your first year, month by month
| When | What happens |
|---|---|
| Before the first invoice | Activity registration and CAE code |
| On every job | Issue the recibo verde |
| Quarterly | Income declaration to Segurança Social |
| Monthly or quarterly | Periodic IVA return, if due |
| First 12 months | Contribution exemption, subject to conditions |
| Annually | IRS return, category B |
Where people most often get caught out
- The article 53 IVA exemption: it depends on turnover and stops applying the moment you cross the threshold, with no automatic warning.
- Withholding tax: it is not always due, and clients do not always apply it correctly.
- The end of the social security exemption: the first contribution lands after twelve months and takes many people by surprise.
What does it cost?
Activity registration: €40 plus VAT. Monthly accounting: €25 to €75 plus VAT, depending on your regime and volume.
The EA services for this situation
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Freelancer registration
Registering as a self-employed worker costs €40 plus VAT. It covers choosing the activity code, your IVA treatment, registration with Segurança Social, and an explanation of the obligations that start to apply.
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Freelancer accounting
Accounting for a freelancer in Portugal costs between €25 and €75 per month plus VAT, depending on your regime, invoicing volume and whether you work with clients abroad. It covers recibos verdes, IVA, withholding tax, Segurança Social and IRS.
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Personal IRS returns
An IRS return costs between €20 and €250 plus VAT depending on complexity: number of filers, types of income, income earned abroad and whether a double tax treaty applies. Both residents and non-residents are covered.
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Consulting
Consulting is charged at €75 per hour plus VAT. The first consultation is free: it frames your question, identifies which obligations apply and sets out the way forward, with no commitment.