Como iniciar uma atividade freelance em Portugal: um guia para 2025

A step-by-step guide to avoid fines and choose the right tax codes.

Introdução

Starting a freelance activity in Portugal is a process governed by strict, non-negotiable deadlines. Filing your declaration one day late can trigger a fine of up to €7,500 under the General Regime of Tax Infractions (RGIT). Choosing the wrong activity code can lock you into a higher tax rate, costing you thousands over the year.

This is not a system that rewards improvisation. It is a digital framework that demands precision.

This guide provides the exact operational sequence to register your freelance activity correctly. We will cover the mandatory prerequisites, the online submission process, how to select the right tax codes, and how to navigate the visa rules that determine your eligibility.

The core workflow: zero to compliant in four steps

O início de atividade is the official act of telling the Portuguese Tax and Customs Authority (AT) that you are starting to work as an independent professional. Getting the sequence right is critical.

Step 1: Secure your mandatory prerequisites

Before you can even access the declaration form, you must have two items in place. The process will fail without them.

1. A Portuguese Tax ID (NIF – número de identificação fiscal).
2. A Portuguese bank account with a local IBAN.

A common point of failure is believing you need a Social Security Number (NISS) before you begin. This is incorrect. The tax authority automatically communicates your new activity to Social Security. You will apply for and receive your NISS depois your activity is registered.

Step 2: Choose your path: online vs. in-person registration

You have two options for filing your declaration. The online method is faster and recommended.

• Online (Recommended): Log in to the Portal das Finanças. Navigate to Todos os Serviços > Início de Atividade and select Entregar Declaração. You will complete the form digitally, submit it, and receive an instant proof of submission (comprovativo). This process is free.
• Pessoalmente: Visit a local Finanças office or Loja do Cidadão. An official will help you fill out the paper form. This method is slower and may involve small fees for the form itself. An appointment is highly recommended.

Step 3: Understand the ‘same-day’ deadline and RGIT penalties

The law is absolute. Your Declaração de Início de Atividade must be submitted on or before the day you start your professional activity. This is mandated by Article 112 of the CIRS (Income Tax Code) and Article 31 of the CIVA (VAT Code).

Starting work even one day before registering is a tax infraction. Article 117(2) of the RGIT specifies penalties for individuals ranging from €300 to €7,500. The tax authority’s data-matching algorithms easily detect this by comparing your activity start date with the date on your first issued invoice.

Step 4: Complete the online declaration form

The online form requires several key pieces of information:

• CAE/CIRS Code: The economic activity code for your services.
• Data prevista de início da atividade: Your planned start date.
• Volume de Negócios (Euro): Your estimated annual turnover. This figure determines your initial VAT status.
• IVA Regime: Your choice of VAT regime, typically the exemption under Article 53 if your turnover is below the threshold.
• IBAN: Your Portuguese bank account number.

Once submitted, you are legally registered as a freelancer.

Choosing your activity code: CAE vs. CIRS

Selecting the correct activity code is one of the most important financial decisions you will make. This code directly determines the tax coefficient applied to your income under the simplified regime (regime simplificado).

How codes determine your tax rate

Under the simplified regime, you are not taxed on your full gross income. Instead, a pre-defined coefficient is applied to determine your taxable base. For most professional, scientific, and technical services, this coefficient is 0.75. This means 75% of your gross income is subject to income tax (IRS).

Choosing a code that incorrectly maps to a lower coefficient is a serious audit risk.

A matrix of common codes for freelancers

Most freelancers providing professional services will use either a CAE code (Portuguese Classification of Economic Activities) or a code from the table in Article 151 of the CIRS.

As of January 1, 2025, all CAE codes will be converted to the new CAE Rev.4 classification. You must ensure your activity is correctly re-mapped to stay compliant.

VAT rules for freelancers

Value Added Tax (IVA) compliance is a dynamic process tied to your turnover.

The Article 53 exemption: €15,000 and €18,750 thresholds

Most new freelancers can opt for VAT exemption under Article 53 of the CIVA code. This applies if your annual turnover is below €15,000 (as of July 1, 2025). If you are exempt, your invoices must state IVA – regime de isenção.

There are two critical checkpoints:

1. Turnover exceeds €15,000 (but not €18,750): You must file a declaration of alteration by the end of January of the following year. You will switch to the normal VAT regime from February 1st.
2. Turnover exceeds €18,750: The switch is immediate. The invoice that pushes you over this limit must include VAT. You must file a declaration of alteration within 15 days.

The 2025 rule change for non-residents

From July 1, 2025, the Article 53 VAT exemption will no longer be available to non-resident individuals, even if they have a Portuguese VAT number. Non-resident freelancers must operate under the normal VAT regime from this date.

Invoicing foreign clients

• B2B Clients (in EU or outside EU): The reverse-charge mechanism (autoliquidação) applies. You do not charge Portuguese VAT. Your invoice should state IVA – autoliquidação. These sales do not count towards your domestic €15,000 VAT exemption threshold.
• B2C EU Clients: If you sell digital services to consumers in other EU countries and your total cross-border sales exceed €10,000 per year, you must charge VAT at the rate of the customer’s country. The One-Stop Shop (OSS) system simplifies this process.

Residency and visa rules for opening activity

Your right to register as a freelancer is directly tied to your legal residency status.

Which visas allow it and which forbid it

Not all residence permits grant the right to work independently.

• Allowed: The D2 (Entrepreneur) and D8 (Digital Nomad) visas are designed for independent professional activity. Registering your activity is an expected and necessary step for tax compliance under these visas.
• Forbidden: The D7 (Passive Income) visa strictly prohibits active work. Attempting to open a freelance activity on a D7 visa contradicts the legal basis of your residency and can lead to its cancellation.
• Conditional: Holders of a residence permit through family reunification are generally permitted to work and can open an activity after obtaining their permit.

Armadilhas comuns (e como evitá-las)

• Starting work before filing your início de atividade
  → Leads to automatic fines up to €7,500. Always register on or before your first day of work.
• Trying to get a NISS before opening activity
  → Wastes weeks and stalls the process. Register your activity first, then use the proof of registration to request your NISS.
• Choosing the wrong CAE or CIRS code
  → Results in incorrect tax calculations and potential audits. Verify your code against the official list or consult an accountant.
• Opening a freelance activity on a D7 visa
  → Violates your visa conditions and can lead to residency cancellation. The D7 is for passive income only.
• Ignoring the VAT exemption threshold breach
  → Triggers penalties for failing to charge VAT. Monitor your turnover closely and file a declaration of alteration immediately when you cross the €18,750 limit.

Conclusão

The Portuguese tax system is unforgiving of procedural errors. Registering your activity on time with the correct code is not a formality; it is the foundational step that dictates your tax burden and legal standing. Get this single step right, and all subsequent compliance becomes manageable.

Perguntas frequentes

O que é início de atividade?
Início de atividade is the official declaration you must file with the Portuguese Tax and Customs Authority to legally register as a freelancer or independent worker.

What happens if I register my activity late?
Registering your activity after you have started working is a tax infraction under Article 117 of the RGIT. It can result in fines ranging from €300 to €7,500.

Do I need a NISS before opening activity?
No. You must first register your activity with the tax authority. This registration is then communicated to Social Security. You apply for your NISS (Social Security Number) after your activity is officially open.

Can I open a freelance activity with a D7 visa?
No. The D7 visa is for individuals with passive income and strictly prohibits active work in Portugal. Opening an activity would violate the terms of your residency.

What is the difference between CAE and CIRS codes?
CAE codes are for general economic activities, while CIRS codes (from the table in Article 151) are for specific professional, scientific, and technical professions. Both are used to classify your freelance work and determine your tax coefficient.

How much is social security for freelancers in Portugal?
New freelancers are exempt from social security contributions for the first 12 months. After that, the standard rate is 21.4% of the relevant income base, which is calculated from your quarterly earnings declarations.

What is the VAT exemption threshold for freelancers?
As of July 1, 2025, the VAT exemption threshold is €15,000 in annual turnover. If your turnover exceeds this amount, you must switch to the normal VAT regime.

Do I need certified invoicing software?
It is mandatory for freelancers under the organized accounting regime or for non-residents with a Portuguese VAT number. Freelancers in the simplified regime can issue recibos verdes through the government’s portal, which generates compliant invoices with the required QR code and ATCUD.

How do I invoice a client outside Portugal?
For B2B clients, you use the reverse-charge mechanism and do not add Portuguese VAT. For B2C clients, you generally charge Portuguese VAT unless you are selling digital services to EU consumers and exceed the €10,000 OSS threshold.