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

FIZ issues the invoice for every job, also with autoliquidação for contractors, takes card payments on your phone, gathers your expenses from e‑Fatura, such as cables and materials, and prepares your IVA and Seg. Social declarations. All you do is confirm.

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An electrician holds his phone while the homeowner pays contactless by card, in a kitchen in Lisbon, under the light fitting he has just installed.
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15,000
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AT certification
No. 3041

CAE, IVA and taxes for electricians, plumbers and home repairs

What is the same for everyone, and what changes between being self-employed and having a company.

For everyone

Activity code (CAE)

43210, «Instalação elétrica», 43221, «Instalação de canalizações», and 43222, «Instalação de climatização», also for air conditioning. Before 2025, in CAE-Rev.3, the codes were the same.

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

IVA

23% on the mainland. On renovation, repair or upkeep work on a home, 6%; the materials built in too, if they are no more than 20% of the total value of the job; above that, they are charged at 23%.

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

Autoliquidação

For building work, including repair or maintenance, for a company or a self-employed person with the right to deduct IVA, such as a contractor, the invoice goes out without IVA, with the note «IVA - autoliquidação». The client declares that IVA and deducts it in the same declaration: with a full deduction, the balance is 0 €.

IVA Code, art. 2 (Opens in a new window)

IVA exemption

If you invoiced up to 15,000 € last year, or expect no more than that in the year you start, you can invoice without IVA. Once you pass 18,750 € in the current year, you charge IVA from that moment.

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

Invoices

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)

Self-employed

IRS · income tax

The tax you pay once a year on what you earned, in the declaration filed from April to June of the following year. In the simplified regime, 35% of what you invoice for services counts. With 30,000 € in services, IRS is worked out on 10,500 €.

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

Seg. Social

Under the simplified regime, the contribution is worked out on 70% of services: 21.4% for trabalhadores independentes, 25.2% for empresários em nome individual.

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

Company

IRC · corporate tax

Yearly tax on the company’s profit, filed in the Modelo 22 by the end of May. With turnover up to 200,000 € and the other legal conditions, it can opt for the simplified regime: 10% of services counts.

IRC Code, art. 86‑A (Opens in a new window)art. 86‑B (Opens in a new window)

Accounting

The company must keep full accounting (contabilidade organizada), with a certified accountant.

IRC Code, art. 123 (Opens in a new window)OCC Statute, art. 10 (Opens in a new window)

Checked on 9 October 2026

Every day: the job is paid and the invoice goes out at once

When the job is done, issue the invoice in FIZ, with labour and materials. The client pays contactless on your phone or scans a QR code, and FIZ reports the invoice to the AT.

It works at the client’s home, with no terminal to buy or rent, and each payment has a fee, which depends on the plan. For a job for a contractor, FIZ issues the invoice without IVA, with the note «IVA - autoliquidação».

Accept paymentsCertified invoicing

Contactless

The customer holds a contactless card, or a phone with Apple Pay or Google Pay, near your phone.

By QR code

Show the QR code to your customer. They scan it and complete the payment on their own phone.

Expenses: purchase invoices reach FIZ by themselves

When you buy cables, pipes, materials or fuel with your NIF, the supplier’s invoice lands in the AT’s e‑Fatura. On the paid plans, FIZ fetches it by itself and suggests whether the expense is for work, personal or mixed use.

Expenses and tax deductions
Cables and electrical supplies

Material Elétrico do Tejo, Lda. · Portuguese supplier invoice

Amount excluding IVA
240.00 €
IVA (23%)
55.20 €
Payable to the supplier
295.20 €

If you charge IVA, this IVA is deducted from the IVA on your sales. With the IVA exemption, it stays a cost.

Example with sample data

At the end of the quarter: the declarations are ready

On paid plans, FIZ calculates your Seg. Social contribution from your invoices and prepares the quarterly declaration. Confirm with one click and FIZ submits it.

If you charge IVA, on the Auto Pro and Prime Pro plans FIZ does the same with the periodic IVA declaration.

Seg. Social for the self-employedIVA declaration for the self-employed
Seg. Social quarterly declaration

July to September

Services: 70% of 9,000 €
6,300 €
Monthly base: one third
2,100 €
Monthly contribution: 21.4%
449 €
Example with sample data

Start using FIZ today.

No need to wait until the end of the month, quarter or year. FIZ imports from Portal das Finanças (the AT website) the invoices already issued and received, including those from other software. No need to enter it all again.

A woman working on a laptop at a table at home
From Portal das Finanças to FIZ

Choose a plan for your business

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Frequently asked questions about electricians, plumbers and home repairs

What is the CAE for an electrician and a plumber?

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.

Does a self-employed electrician charge IVA?

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.

For a job for a contractor, the invoice goes out without IVA, under autoliquidação: the contractor declares and deducts that IVA.

What IVA rate applies to a repair in a home?

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.

What is IVA autoliquidação in construction?

For building services under a contract or subcontract, including renovation, repair and maintenance, supplied to a company or a self-employed person in Portugal with the right to deduct IVA, whoever provides the service invoices without IVA, with the note «IVA - autoliquidação». It applies with or without an alvará.

The buyer declares that IVA and deducts it in the same declaration: with a full deduction, the balance is 0 €. In FIZ, the invoice goes out with that note and the code M31 when you choose that reason.

What IRS coefficient does an electrician have?

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.

How is Seg. Social worked out for a self-employed electrician?

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% for trabalhadores independentes and 25.2% for empresários em nome individual. Anyone working as self-employed for the first time pays no contributions for 12 months.

On paid plans, FIZ calculates the contribution from your invoices and prepares the quarterly declaration: confirm with one click and FIZ submits it.

What changes when you have an installation company?

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

IRS declaration

Other industries

Sector catalogue