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A freelancer working on a laptop in a cafe — sole-trader (Recibo Verde) registration in Portugal

PORTUGAL · SELF-EMPLOYMENT

Sole Trader Registration

Recibo Verde

A legal structure for freelancers and the self-employed

The ideal option if you plan to work as a freelancer or independent contractor. Once registered, you officially provide services to companies and individuals in Portugal and abroad

PRICE · PACKAGE

Turnkey sole-trader
registration

SERVICE PRICE

€330

Full support for registering as self-employed (Recibo Verde) — from choosing activity codes to your first invoices

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What's included

Choosing your activity codes

Help choosing your CAE codes and accounting and VAT regime for your activity

Registration with the tax office

Full support through registration with the Portuguese tax authorities

Issuing invoices

Help issuing your first three invoices, with a walkthrough of the process

Consultation — 60 minutes

A session on running your self-employment and meeting all requirements

SOLE-TRADER TAXES · 2026

What a sole trader
pays in 2026

Current thresholds and rates under the simplified regime (regime simplificado). We'll calculate your specific case during a consultation

€15 000

VAT EXEMPTION THRESHOLD

Below this turnover, no VAT is charged (Art. 53 CIVA). Above €18,750, you move to the standard regime immediately

21,4%

SOCIAL CONTRIBUTIONS — ON 70% OF INCOME

Effectively ≈15% of turnover. Declared quarterly; minimum €20/mo, maximum €1,379/mo

75%

IRS BASE FOR SERVICES

Under the simplified regime (up to €200,000/year), only 75% of service income is taxed

12 mo

NO SOCIAL CONTRIBUTIONS AT THE START

The first year of activity is fully exempt. Plus −50% off the IRS base in year 1 and −25% in year 2

Withholding at source (retenção na fonte) for professions listed in Art. 151 CIRS is 23%; with income up to €15,000/year you can request an exemption from withholding

OFFICIALLY IN PORTUGAL SINCE 2019

Start working
legally in Portugal

We handle the Recibo Verde registration and dealings with the tax office, so you can invoice clients in Portugal and abroad with peace of mind

Nico
Olga

Business consultants online

Vesper Advisory Team

BOOK A CONSULTATION

CONTACTS

Mob / WhatsApp

+351 91 202 47 77

Address

Av. Engenheiro Adelino Amaro Da Costa, Edificio Central Office, nº189 E, escritorio 12, 2750-279 Cascais, Portugal

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