Invoices, payments and taxes for TVDE and taxis

FIZ issues the invoice for every ride, takes card payments on your phone, gathers expenses from e‑Fatura, such as fuel and the garage, and prepares the IVA and Seg. Social returns. You only confirm.

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A driver holds out his phone to a passenger, who pays by contactless card beside the car on a Lisbon street.
Customers
15,000
App Store rating
4.9
AT certification
No. 3041

CAE, IVA and taxes for TVDE and taxis

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

For everyone

Activity code (CAE)

49330, «Atividades de serviços de transporte de passageiros, a pedido, em veículo com condutor», for TVDE and taxis. Before 2025, the code was 49320, «Transporte ocasional de passageiros em veículos ligeiros».

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

6% on every ride on the mainland: passenger transport has the reduced rate. The same applies when the driver invoices the TVDE operator.

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 on the car and fuel

If you charge IVA: a taxi deducts all the IVA on fuel. TVDE deducts 50% on diesel and LPG and nothing on petrol, and, with the car used only for the business, the IVA on buying, renting and repairing it and on tolls. Electricity for an electric car is deducted in full.

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

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 € before IVA.

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)

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 rides 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)

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, not everything you invoice counts: 35% of rides does. With 30,000 € in rides, 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 what you invoice: 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)

Checked on 9 October 2026

Every day: each ride has its invoice

In a taxi, enter the amount in the FIZ app on your phone: the passenger pays contactless or scans a QR code. FIZ issues the fatura‑recibo straight away and reports it to the AT.

In TVDE, the passenger pays in the platform’s app, which sends the invoice. In FIZ Max, the platform’s transfers come in with your bank movements.

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 the company fills up or pays the garage with its NIF, the supplier’s invoice lands in the AT’s e‑Fatura. In FIZ Max, FIZ fetches it by itself and links it to the bank payment.

Invoice and transaction import
Electric car charging

Carga Rápida Lisboa, Lda. · Portuguese supplier invoice

Amount excluding IVA
120.00 €
IVA (23%)
27.60 €
Payable to the supplier
147.60 €

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

FIZ Max calculates the IVA on sales and purchases and prepares the periodic IVA declaration.

The company’s certified accountant looks over the data and confirms with one click, and FIZ submits the declaration to the AT.

IVA declaration for companies
Periodic IVA declaration

July to September

IVA on sales
1,800.00 €
Deductible IVA
−920.00 €
IVA due
880.00 €
Example with sample data

Start using FIZ today.

No need to wait until the end of the month, quarter or year. FIZ imports from e‑Fatura/AT (the AT invoice portal) 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 e‑Fatura/AT to FIZ

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Frequently asked questions about TVDE and taxis

What is the CAE for TVDE?

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.

Does a TVDE driver pay IVA?

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.

What IVA rate does a taxi charge?

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.

Can I deduct the IVA on fuel?

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.

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

Which IRS coefficient applies to a self-employed driver?

In the simplified regime, the coefficient is 0.35: 35% of invoiced rides counts as income. With 30,000 € invoiced, IRS is worked out on 10,500 €. 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.

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

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

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% for trabalhadores independentes and 25.2% for empresários em nome individual. Anyone 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.

Does a TVDE operator have to be a company?

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

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