Invoices, payments and taxes for beauty, nails, brows and lashes

FIZ issues an invoice for every treatment, takes card payments on your phone, gathers expenses from e‑Fatura and prepares the IVA and Seg. Social declarations. You just confirm.

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A beautician takes a card payment from a client at the counter of a nail studio in Lisbon.
Customers
15,000
App Store rating
4.9
AT certification
No. 3041

CAE, IVA and taxes for beauty and nail services

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

For everyone

Activity code (CAE)

96220 (Atividades de cuidados de beleza e outras atividades de tratamentos de beleza). Before 2025, the code was 96022.

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 treatments and on the products you sell, in mainland Portugal.

IVA Code, art. 18 (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

An invoice for every service or sale, even if the customer does not ask for one. A simplified invoice can be used up to 100 € before IVA for services and up to 1,000 € before IVA for products sold to private customers; with the IVA exemption, there is 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 return filed from April to June of the following year. In the simplified regime, 75% of services (a profession in the IRS table) and 15% of sales count. With 20,000 € in services, IRS is worked out on 15,000 €.

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 21.4%, calculated on 70% of services and 20% of product sales.

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

Withholding tax

A business customer, such as the salon where you work on recibos verdes, withholds 23% 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)

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: tax is worked out on a share of turnover set by law.

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 customer pays and the invoice is issued at once

A manicure, a brow lamination or a cream sold at the counter: enter the amount in the FIZ app on your phone, and the customer pays contactless or scans a QR code. FIZ issues the fatura‑recibo at once and reports it to the AT.

No terminal to buy or rent: each payment has a fee, which depends on the plan.

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 polishes, creams or lashes with your NIF, or pay for electricity and phone, the invoice lands in the AT’s e‑Fatura. On paid plans, FIZ fetches it by itself and suggests whether the expense is business, personal or mixed use.

Expenses and tax deductions
Supplies for the studio

Cosmética Atlântico, Lda. · Portuguese supplier invoice

Amount excluding IVA
140.00 €
IVA (23%)
32.20 €
Payable to the supplier
172.20 €

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 €
Products: 20% of 900 €
180 €
Monthly base: one third
2,160 €
Monthly contribution: 21.4%
462 €
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

Frequently asked questions about beauty and nail services

What is the CAE for beauty, nail and lash services?

It is 96220 (Atividades de cuidados de beleza e outras atividades de tratamentos de beleza) under CAE-Rev.4, in force since 2025. It covers beauty care, manicure, pedicure, brows and lashes, for the self-employed and for companies. Under CAE-Rev.3, the code was 96022 (Institutos de beleza).

Does a manicurist on recibos verdes pay IVA?

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, or expect that amount in your first year, you can invoice without IVA. With the exemption, the IVA on purchases stays a cost.

Which IRS coefficient applies to a beautician?

Beauticians, manicurists and pedicurists are in the IRS table of professions, under code 1325. In the simplified regime, the coefficient is 0.75 for services and 0.15 for product sales: with 20,000 € in treatments and 2,000 € in products, IRS is worked out on 15,300 €.

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.

The invoices you issue in FIZ go into Anexo B of the IRS declaration automatically, on the Base plan too.

Do I have to issue an invoice for every service?

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.

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

How is Seg. Social calculated for a self-employed beautician?

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.

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

Can I give my team access to invoicing only?

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. Access permissions are on the paid plans.

What changes when the studio is a 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