Invoices, payments and taxes for electricians, plumbers and home repairs

In CAE-Rev.4, in force since 2025, an electrician uses 43210, «Instalação elétrica», and a plumber 43221, «Instalação de canalizações». Installing air conditioning and heating has 43222, «Instalação de climatização». In CAE-Rev.3, the codes were the same.

Anyone who does small repairs of various kinds uses the code of the work they do most. Repairing household appliances has a code of its own, 95220.

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%, or 6% on renovation, repair or upkeep work on a home. Anyone who invoiced up to 15,000 € in the previous year, or expects that much in the year they start, can invoice without IVA; then the IVA on the materials you buy stays a cost.

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

For a job for a contractor, with an alvará or certificado de empreiteiro, the invoice goes out without IVA, under autoliquidação: the contractor declares and deducts that IVA. Without an alvará or certificado, the invoice carries IVA.

IVA Code, art. 18 (Opens in a new window) ·Lista I, verba 2.27 (Opens in a new window) ·IVA Code, art. 53 (Opens in a new window) ·art. 58 (Opens in a new window) ·IVA Code, art. 2 (Opens in a new window) ·AT circular 25117/2026 (Opens in a new window)

On renovation, repair or upkeep work on a home, IVA is 6% on the mainland. The materials built in also take 6% if they are no more than 20% of the total value of the job; above that, they take 23%. Pools, saunas, cleaning and garden upkeep stay outside the reduced rate.

Repairing household appliances also takes IVA at 6%. In an office or a shop, the rate is 23%. In FIZ, each invoice line has its own rate, for example 6% on labour and 23% on materials.

IVA Code, art. 18 (Opens in a new window) ·Lista I, verba 2.27 (Opens in a new window) ·Lista I, verba 2.36 (Opens in a new window)

For building services, including renovation, repair and maintenance, supplied to a company or a self-employed person in Portugal with the right to deduct IVA, a provider holding an IMPIC alvará or certificado de empreiteiro invoices without IVA, with the note «IVA - autoliquidação». Since 1 July 2026, without an alvará or certificado, the invoice carries IVA.

The buyer declares that IVA and deducts it in the same declaration: with a full deduction, the balance is 0 €. A self-employed client tells the provider the work is for their business. In FIZ, the invoice goes out with that note and the code M31 when you choose that reason.

IVA Code, art. 2 (Opens in a new window) ·AT circular 25117/2026 (Opens in a new window)

Yes, one invoice for every job, even if the client does not ask for it. A simplified invoice can be used for jobs of up to 100 €; with the IVA exemption, with no limit.

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

In the simplified regime, electrician and plumber services have the coefficient 0.35: 35% of what you invoice counts as income. With 30,000 € in services, IRS is worked out on 10,500 €. These trades are not in the IRS activity table, so the 0.75 coefficient does not apply.

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.

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

Under the simplified regime, Seg. Social counts 70% of services, without IVA, and the monthly contribution 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. Anyone working as self-employed for the first time pays 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)

The CAE, IVA and invoice rules stay the same. The company pays IRC on profit and keeps full accounting (contabilidade organizada) with a certified accountant.

IRC is filed in the Modelo 22 by the end of May. Under the simplified regime, with turnover up to 200,000 € and the other legal conditions, it is worked out on 10% of services.

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)