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

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).

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.

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.

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.

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.

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.

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.