Invoices, payments and taxes for online shops and marketplaces

In CAE-Rev.4, in force since 2025, online selling of a range of goods has code 47125. If you sell mainly one kind of product, you use that product’s code, such as 47711 for adult clothing or 47750 for cosmetics.

In CAE-Rev.3, online selling had code 47910. In Rev.4, 47910 became intermediation in retail trade, the activity of whoever runs a sales platform.

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, when selling is an activity: you buy to resell, make items to sell or sell regularly. In that case you need an activity registered with the Finanças and issue an invoice for every sale, also on Vinted, OLX or Etsy.

A simplified invoice can be used for sales to private customers of up to 1,000 €; with the IVA exemption, with no limit.

Occasionally selling your own used clothes and belongings is outside IVA and needs no invoice.

IVA Code, art. 29 (Opens in a new window) ·art. 40 (Opens in a new window)

23% on most sales to customers in mainland Portugal; some goods have a reduced rate, such as books at 6%. Sales to countries outside the EU are exports and are invoiced without IVA.

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. Anyone who exports outside the EU is excluded from this exemption.

IVA Code, art. 18 (Opens in a new window) ·art. 14 (Opens in a new window) ·IVA Code, art. 53 (Opens in a new window) ·art. 58 (Opens in a new window)

Up to 10,000 € a year in sales to private customers in other EU countries, all added up, Portuguese IVA rules apply, as on a sale in Portugal. Above that amount, you apply the IVA of each customer’s country.

Instead of registering in each country, you can join the one-stop shop (OSS) on the Portal das Finanças and declare these sales in a single quarterly declaration. Sales to EU companies with a valid IVA number are invoiced without IVA.

IVA Code, art. 6‑A (Opens in a new window) ·AT circular 30240/2021 (OSS) (Opens in a new window)

Under the simplified regime, the coefficient for sales of goods and products is 0.15: only 15% of sales counts as income. With 24,000 € in sales, IRS is worked out on 3,600 €.

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)

Under the simplified regime, Seg. Social counts 20% of sales, without IVA, and the monthly contribution base is one third of that amount for the quarter. 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 working as 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)

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.

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 4% of sales.

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)