OSS (One-Stop Shop): selling to consumers across the EU
Selling courses, digital products or goods to consumers in the EU? Above €10,000/year you charge the client country's VAT - the OSS does it in one return.
News, tips and guides for independent workers
Everything you need to know about invoicing, VAT and Social Security in Portugal.
Advance payments: the IRS the State asks for upfront
The advance payment (pagamento por conta) is category B IRS paid upfront in 3 instalments: what it is, who pays, how it is calculated and how to reduce it.
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The recapitulative statement: for invoicing EU businesses
Invoicing services to EU businesses with no IVA (reverse charge)? You must also file the recapitulative statement. What it is, who files it, the deadlines.
VAT cash accounting: pay the IVA only when you're paid
Handing the IVA to the state before your client pays? The cash accounting regime flips it: you pay only when you get paid. How it works and who opts in.
CAE vs CIRS Code: The Difference and Your Code by Profession
CAE or the Article 151 code? A table by profession — lawyers, designers, musicians, nurses — the difference between the two and what to do if you pick wrong.
Social Security for Freelancers: What You Pay and Why
In your first year of activity you are fully exempt from Social Security — 12 months at zero. After that, the contribution is 21.4% on 70% of the services provided in the previous quarter.
The art. 9.º VAT exemption: health, teaching, no deduction
Doctors, therapists and tutors are IVA-exempt under art. 9.º - but with no right to deduct. What changes, and the trainer case.
Cash Payments in Portugal: the 4 Legal Limits to Know
How much can you pay - and receive - in cash in Portugal? The 3,000 € cap, the 1,000 € rule for companies, the instalment trick that doesn't work, and the exceptions.
How Much an Lda Costs to Run - Even With Zero Invoicing
Mandatory accountant, director's Social Security, Modelo 22, IES: the real cost of keeping an Lda in 2026 - active or dormant. With numbers.