Additional Documentation Requirements

This section covers general requirements for both freelancers and companies, along with specific details for freelancers, such as proof of registration and the registration process, as well as requirements specific to companies.

1. As a company, what do I need to provide?
2. What type of documents serve as proof of address?
3. Which documents/procedures are required to verify my identity as a freelancer?
4. As a freelancer or ENI, what do I need to provide?
5. How to Register as a Freelancer in Portugal?

As a company, what do I need to provide?

The information you need to provide are the following:

• Proof of identity: ID or passport (if non-EEA, you will be asked via email to forward the residence permit)
• Shareholder info: Date, city, and country of birth.

In addition, others documents might be required to conclude the ID verification, such as:

• Permanent Certificate of Commercial Registration.
• Comprovativo RCBE (Registo Central de Beneficiário Efetivo).
• POA (Power of attorney).
• ID document of the legal representative of the company.
• Articles of Association (Pacto Social).
• Proof of address

What type of documents serve as proof of address?

The types of documents that currently serve as proof of address are the following:

• Utility bills issued less than 3 months ago (water, gas, electricity, fixed internet services).
• Rent receipts (issued by the AT portal and from the last 3 months)

As a freelancer or ENI, what do I need to provide?

• Proof of identity: ID document, passport, etc
• Residence permit if not EEA
• Declaração de início de atividade (you can download it from here)

• Proof of address
• Proof of income

How to Register as a Freelancer in Portugal?

The Portuguese tax authority portal, allows you to easily register your freelance activity online.

Access the Tax Portal

1. Log in to the Portal (using password, Tax Identification Number, Citizen Card, or Mobile Digital Key).
2. Navigate to Todos os serviços → Início de Atividade → Entregar Declaração (regime simplificado).

Online Form Filling - Step-by-Step

3. Complete the declaration sequentially, paying attention to the yellow fields.

Selection of the Type of Taxpayer

4. In the Est. Estável/Sujeito Passivo tab, choose the type of taxpayer.
5. Options include "Cat. B - Rendimentos Empresariais” for Business Income, “Cat. B - Rendimentos Empresariais” for Business and Professional Income and “Cat. B - Rendimentos Profissionais.” for professional Income.

Selection of CIRS or CAE Codes

6. Choose CIRS or CAE codes to indicate the category of the activity.
7. CIRS for professional activities, CAE for business activities.

Filling in CIRS and CAE Codes

8. Enter the code for the main activity in the Main Activity field.
9. If applicable, indicate codes for secondary activities.

Activity Conducted, VAT, and Income Tax

10. In the Atividade Exercida section, fill in the Data de Início de Atividade — the start date of your freelance activity.
11. In the IVA subsection, estimate the Volume de Negócios for VAT turnover.
12. In the IR for Income Tax subsection, fill in the Valor Anual dos Rendimento Estimado for the annual Estimated Income.

Operation/VAT/IBANs

13. Choose the type of operation for IVA/VAT deduction.
14. Indicate whether activities entitle you to IVA/VAT deduction.
15. If conducting both, choose the deduction method and indicate the percentage.
16. Insert the IBAN for IVA/VAT and Income Tax refunds.

Establishment Address and Other Settings

17. In the Opções IR/Repr. tab, indicate whether the establishment address is the same as the fiscal domicile.
18. Otherwise, fill in the address where you will conduct the activity.
19. In the Corpos Gerentes/RE tab, no need to fill in fields.
20. Save the data by clicking on Gravar Ficheiro.

Declaration of Start of Activity

21. After validating all information is correct, click Validar and confirm the data in the pop-up window.
22. Click Submeter to complete the process.

After Opening Activity

23. After opening, you are automatically enrolled in the Tax Authority and Social Security.