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. Which documents are required to verify my identity as a Company?
2. What type of documents serve as proof of address?
3. Which documents/procedures are required to verify my identity as a freelancer?
4. How do I get my freelancer proof of registration?
5. How to Register as a Freelancer in Portugal?

1. Which documents are required to verify my identity as a Company?

The verification process is conducted by Rauva’s partner, Swan. You will need to present an ID document or a certificate issued by SEF, and provide us with the following information from all shareholders:

• Date of birth.
• City of birth.
• 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).

2. 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).
• Internet bills issued less than 3 months ago.
• Latest tax notice (e.g. a document issued by the Tax Authority that recapitulates taxes due).
• Latest housing tax notice.
• Rent receipts.
• Especially for Portuguese residents: "recibo de renda electrónico" issued less than 3 months ago. Can be issued here.

3. Which documents/procedures are required to verify my identity as a freelancer?

The verification process is conducted by Rauva’s partner, Swan. You will need an ID document or a Certificate issued by SEF, and date of birth. Also, in some cases a first transfer is required, with no minimum amount, from an account under your name.

You will also need to be able to prove you are registered as a freelancer in Portugal. You can download the document from here.

4. How do I get my freelancer proof of registration?

Access Portal das Finanças, with your NIF number and Password.

If you are a legally registered freelancer, you will be able to download your proof of registration.

5. How to Register as a Freelancer in Portugal?

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

For that you need to be under a set of conditions:

• Be an EEA resident with Portuguese NIF (and credentials to the AT portal).
• If not, have Portuguese residency (and credentials to the AT portal).

Access the Tax Portal

1. Log in to the Portal (using password, Tax Identification Number, Citizen Card, or Mobile Digital Key).
2. In the menu, click on Todos os serviços.

Start Activity on the Portal

3. Go to Início de Atividade and click on Entregar Declaração (regime simplificado).

Online Form Filling - Step by Step

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

Selection of the Type of Taxpayer

5. In the Est. Estável/Sujeito Passivo tab, choose the type of taxpayer.
6. 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

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

Filling in CIRS and CAE Codes

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

Activity Conducted, VAT, and Income Tax

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

Operation/VAT/IBANs

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

Establishment Address and Other Settings

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

Declaration of Start of Activity

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

After Opening Activity

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

In case you have questions, or are unsure what to do, please contact the tax authorities.