Invoices, payments and taxes for TVDE and taxis

It is 49330, «Atividades de serviços de transporte de passageiros, a pedido, em veículo com condutor», under CAE-Rev.4, in force since 2025. It covers TVDE and taxis, self-employed or in a company. 49320, «Transporte ocasional de passageiros em veículos ligeiros», is the previous code, from CAE-Rev.3.

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: 6% on every invoice to the operator on the mainland, according to the AT. 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 fuel and the car 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) ·Lista I, verba 2.14 (Opens in a new window) ·AT binding ruling 28042 (Opens in a new window) ·IVA Code, art. 53 (Opens in a new window) ·art. 58 (Opens in a new window)

6% on the mainland: passenger transport is on the reduced-rate list, for taxis and TVDE alike. In the Azores and Madeira, the regions set their own, lower rates. With the small-business exemption, up to 15,000 € a year, you invoice without IVA.

IVA Code, art. 18 (Opens in a new window) ·Lista I, verba 2.14 (Opens in a new window) ·AT binding ruling 28042 (Opens in a new window)

In TVDE, the platform sends the passenger the electronic invoice for the ride, and a self-employed driver invoices the operator. In a taxi, one invoice per ride, even if the passenger does not ask for it; the simplified invoice works up to 100 €.

Law 45/2018, art. 15 (Opens in a new window) ·IVA Code, art. 29 (Opens in a new window) ·art. 40 (Opens in a new window)

If you charge IVA, yes. A taxi, licensed for public transport, deducts all the IVA on diesel, petrol and LPG. For TVDE, the AT holds that the car is not public transport: 50% on diesel and LPG is deducted and nothing on petrol. Electricity for an electric car is deducted in full.

In TVDE, with the car used only for the business, you also deduct the IVA on its purchase, rental, repairs and tolls.

Tell FIZ your car and fuel, and FIZ applies these percentages to each invoice.

IVA Code, art. 21 (Opens in a new window) ·AT binding ruling 28042 (Opens in a new window) ·27129 (Opens in a new window)

In the simplified regime, the coefficient is 0.35: 35% of invoiced rides counts as income. With 24,000 € invoiced, IRS is worked out on 8,400 €. Drivers are not in the IRS table of professions, 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.

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)

In the simplified regime, Seg. Social counts 70% of what you invoice, before IVA, and the monthly contribution base is a third of that quarterly amount. 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 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)

Yes: the law allows only companies licensed by the IMT to be TVDE operators. The driver works for the operator on an employment contract or self-employed. In taxis, the operator can also be an empresário em nome individual.

The company pays IRC on its profit and keeps full accounts.

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 rides.

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)