Invoices, payments and taxes for consulting, marketing and design

In CAE-Rev.4, in force since 2025, business consulting uses 70200, «Atividades de consultoria para os negócios e outra consultoria para a gestão». Advertising agencies have 73110, public relations and communication 73300, and graphic design 74120.

In CAE-Rev.3, they were 70220, 73110, 70210 and 74100. The same code works for the self-employed and for companies.

Decree-Law 9/2025 (CAE-Rev.4) (Opens in a new window) ·Decree-Law 381/2007 (CAE-Rev.3) (Opens in a new window)

Yes, unless exempt: 23% on services, on the mainland. If you invoiced up to 15,000 € in the previous year, or expect no more than that in the year you start, you can invoice without IVA; then the IVA on what you buy for the business stays a cost.

If you pass 18,750 € in the current year, you lose the exemption and charge IVA from that moment.

IVA Code, art. 18 (Opens in a new window) ·IVA Code, art. 53 (Opens in a new window) ·art. 58 (Opens in a new window)

With code 1320, consultants, 1333, advertising professionals, or 1336, designers, from the IRS activity table, the coefficient is 0.75: 75% of what you invoice counts as income. With 30,000 € in services, IRS is worked out on 22,500 €. Other services, outside the table, have the coefficient 0.35.

To avoid paying more IRS than you need to, business expenses need to reach 15% of what you invoice for services. Business invoices on e‑Fatura, the rent for your premises and the salaries you pay count, plus a fixed amount the law already allows for, or your Seg. Social contributions if they are higher. If the total is below 15%, the difference is added to your taxable income. FIZ shows how much is left to reach 15%.

In the year you open your activity, the services coefficient is reduced by 50%, and the next year by 25%, if in those years you receive no salary or pension and have not closed an activity in the previous five years.

FIZ automatically includes the invoices you issue in Anexo B of the IRS declaration.

IRS Code, art. 28 (Opens in a new window) ·art. 31 (Opens in a new window) ·IRS activity table (Opens in a new window)

A client company with organised accounts withholds 23% IRS on invoices from the professions in the IRS table, such as consultants, advertising professionals and designers; on other services, 11.5%. The withholding is worked out on the amount without IVA, at payment, and counts in IRS as tax already paid.

If you invoiced less than 15,000 € last year and expect to stay below that this year, you can state the exemption on the invoice. In FIZ, enter the withholding on the invoice: the PDF shows the total to pay after withholding.

IRS Code, art. 101 (Opens in a new window) ·art. 101‑B (Opens in a new window)

Under the simplified regime, Seg. Social counts 70% of services, excluding IVA, and the monthly contribution base is one third of that quarterly amount. The contribution is 21.4% of that base. If this is your first time as self-employed, you pay no contributions for 12 months.

FIZ calculates the contribution from your invoices, prepares the quarterly declaration and submits it with one click from you.

Contributions Code, art. 162 (Opens in a new window) ·art. 168 (Opens in a new window)

They stay outside e‑Fatura: forward them to the @fiz.co address FIZ gives you or upload them to FIZ. FIZ reads the supplier, the date and the amounts.

On these purchases for the business, the buyer declares the IVA: this is autoliquidação. Whoever charges IVA enters the IVA due and the deductible IVA: with full deduction, the balance is 0 €. With the IVA exemption, the IVA on these purchases stays a cost.

Yes. Set up a retainer invoice once, such as consulting or campaign management: FIZ issues it on the set date, emails it to the client and reports it to the AT.

You issue an invoice for every project or service, or for every month of a retainer. A simplified invoice works for services up to 100 €; with the IVA exemption, with no limit.

IVA Code, art. 29 (Opens in a new window) ·art. 7 (Opens in a new window) ·art. 40 (Opens in a new window)

To a company in another EU country with a valid IVA number in VIES, the EU register of these numbers, the invoice carries no Portuguese IVA and states «IVA - autoliquidação», and the sale goes into the recapitulative declaration, the list of sales to companies in other EU countries. To a company outside the EU, the invoice also carries no Portuguese IVA.

If you charge IVA, FIZ prepares the recapitulative declaration with the periodic one.

IVA Code, art. 6 (Opens in a new window) ·art. 36 (Opens in a new window)

The CAE, IVA and invoicing rules stay the same. The company pays IRC on its profit and keeps organised accounts, with a certified accountant. In the simplified IRC regime, with turnover up to 200,000 € and the other legal conditions, consulting counts at 75% and other services at 10%.

In FIZ, the company’s certified accountant confirms the IVA declaration with one click and FIZ submits it to the AT.

IRC Code, art. 86‑A (Opens in a new window) ·art. 86‑B (Opens in a new window) ·IRC Code, art. 123 (Opens in a new window) ·OCC Statute, art. 10 (Opens in a new window)