Invoices, payments and taxes for hairdressers and barbershops

It is 96210 (Atividades de salões de cabeleireiro e barbeiros) under CAE-Rev.4, in force since 2025. The same code applies to the self-employed and to companies. Under CAE-Rev.3, the code was 96021 (Salões de cabeleireiro).

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: 23% on services and on the products you sell, in mainland Portugal. The exception is the small business exemption: if you invoiced up to 15,000 € in the previous year, you can invoice without IVA, and since 2025 this also applies to companies. With the exemption, the IVA on purchases 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)

Under the simplified regime, the coefficient is 0.35 for services and 0.15 for product sales: 35% and 15% of these amounts count as income. The 0.75 coefficient is only for the professions in the IRS table, and hairdressers and barbers are not in it.

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 business customer, such as the salon where you work on recibos verdes, withholds 11.5% IRS on service invoices if the withholding is 25 € or more. If you invoiced less than 15,000 € last year and expect to stay below that this year, you can state the exemption on the fatura‑recibo.

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

Yes, for every service and every product sold, even if the customer does not ask for one. If the customer gives their NIF, FIZ adds it; otherwise the invoice is made out to «Consumidor final» (final consumer). When the customer pays at once, in cash or by card, the fatura‑recibo records the service and the payment in one document.

A simplified invoice can be used up to 100 € for services and up to 1,000 € for products sold to private customers; with the IVA exemption, there is no limit.

FIZ issues both simplified invoices and faturas‑recibo, and warns you when the amount is over the simplified invoice limit.

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

Under the simplified regime, Seg. Social counts 70% of services and 20% of product sales, 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)

Yes. Invite each person to FIZ and give them access to invoicing only: they issue invoices and take card payments on their own phone, without seeing finances, declarations or settings.

The CAE, IVA and invoice rules stay the same. The company pays IRC on profit and keeps full accounting (contabilidade organizada); with income up to 200,000 € in the previous year and the other conditions of the law, it can opt for the simplified IRC regime, with a 0.10 coefficient for services and 0.04 for sales.

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)