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.

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.

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.

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 20,000 € of stays in a flat, IRS is worked out on 7,000 €.

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.

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.

In FIZ, you issue the invoice for each stay, and the commission invoice joins your expenses when you forward it by email or upload it as a PDF.

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% for trabalhadores independentes and 25.2% for empresários em nome individual.

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