Invoices, payments and taxes for short-term rentals (alojamento local)

For a flat or a house, alojamento local uses CAE 55201, «Alojamento mobilado para turistas». The code is the same in CAE-Rev.4, in force since 2025, and in CAE-Rev.3.

In CAE-Rev.4, guesthouses (estabelecimentos de hospedagem) have 55204, and hostels 55205.

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

Before you start, the property is registered in the Registo Nacional de Alojamento Local (RNAL), by prior notice to the municipality on the Balcão Único Eletrónico. The registration number appears in your listings, and the operator keeps civil liability insurance.

Decree-Law 128/2014, arts. 5, 13‑A and 17 (Opens in a new window)

Yes, unless you have the exemption: stays carry IVA at 6% on the mainland. If you invoiced up to 15,000 € last year, or expect that amount in the year you start, you can invoice without IVA; then the IVA on your purchases, such as cleaning or furniture, 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) ·Lista I, verba 2.17 (Opens in a new window) ·Informação vinculativa 29462 (Opens in a new window) ·IVA Code, art. 53 (Opens in a new window) ·art. 58 (Opens in a new window)

On the mainland, 6% on the price of the stay, including breakfast when it is not invoiced separately. The cleaning fee charged with the stay is also charged at 6%, according to the AT. In the Azores and Madeira, the regions set their own, lower rates.

In FIZ, each invoice line has its own IVA rate.

IVA Code, art. 18 (Opens in a new window) ·Lista I, verba 2.17 (Opens in a new window) ·Informação vinculativa 29462 (Opens in a new window)

Alojamento local is category B income. In the simplified regime, 35% of what you invoice for a flat or a house counts, 50% in a containment area (área de contenção) set by the municipality, and 15% for rooms or a guesthouse (estabelecimento de hospedagem). With 24,000 € of stays in a flat, IRS is worked out on 8,400 €.

With the 35% coefficient, business expenses must reach 15% of what you invoice. Business invoices on e‑Fatura count, plus a fixed amount the law already allows for and 4% of the property’s tax value (valor patrimonial tributário), if you own it. If the total is below 15%, the difference is added to your taxable income; FIZ shows how much is left.

In the year you open your activity, the 35% coefficient is reduced by 50%, and the next year by 25%, if in those years you receive no salary or pension and did not close an activity in the previous five years.

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

Yes. Each stay has its own invoice, issued to the guest, also when the booking and the payment go through Airbnb or Booking. The commission is a separate invoice, which the platform issues to you.

A simplified invoice is enough for stays of up to 100 €; with the IVA exemption, with no limit.

When Airbnb or Booking invoice their commission from another EU country without IVA, autoliquidação applies. If you charge IVA on your stays, that IVA is declared and deducted in the same declaration: the balance is 0 €. With the IVA exemption, it is declared and paid, with no deduction.

In FIZ, you issue the invoice for each stay, and the commission invoice joins your expenses when you forward it to the @fiz.co address FIZ gives you or upload it as a PDF.

IVA Code, art. 29 (Opens in a new window) ·art. 40 (Opens in a new window) ·IVA Code, art. 2 (Opens in a new window) ·art. 6 (Opens in a new window)

Alojamento local in a flat or a house is outside Seg. Social. If it is your only self-employed income, you are outside the scheme; if you have another self-employed activity, you contribute only on that activity’s income.

For rooms or a guesthouse (estabelecimento de hospedagem), Seg. Social counts 20% of what you invoice, and the monthly base is a third of that amount for the quarter. The rate is 21.4%, or 25.2% if you declare to Seg. Social that you are an empresário em nome individual with only commercial or industrial activity.

Contributions Code, art. 139 (Opens in a new window) ·art. 162 (Opens in a new window) ·Seg. Social practical guide (Opens in a new window)

The CAE, IVA and invoice rules stay the same. The company pays IRC on its profit and keeps contabilidade organizada, with a certified accountant; in the simplified IRC regime, 35% of stays in a flat or a house counts, or 50% in an área de contenção. 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)