Anexo L (IRS): how to declare your NHR or IFICI
You have NHR or IFICI and the IRS asks for the same income twice? It isn't a bug. Anexo L is where you declare the regime, without replacing the other annexes. Here's how.
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News, tips and guides for independent workers
Everything you need to know about invoicing, VAT and Social Security in Portugal.
Work-accident insurance: the mandatory cover nobody told you about
If you're self-employed, Social Security does NOT cover your work accidents. You need your own insurance, mandatory by law (Law 98/2009). Here's who must have it, what it covers and the risk of going without.
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Rental income on your IRS: category F or B?
You rent out a flat and don't know if it's category F or B, whether you need to open atividade, what rate you pay or what you can deduct? Here's everything in plain English.
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.
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.