Invoices, payments and taxes for online shops and marketplaces

FIZ issues the invoice for every order, takes payments by payment link, gathers your expenses from e‑Fatura, such as stock and packaging, and prepares your IVA and Seg. Social declarations. All you do is confirm.

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The owner of a small online shop packs a ceramic mug into a cardboard box next to her laptop, in a studio in Lisbon.
Customers
15,000
App Store rating
4.9
AT certification
No. 3041

CAE, IVA and taxes for online shops and marketplaces

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

For everyone

Activity code (CAE)

47125, «Comércio a retalho não especializado, por correspondência ou via Internet, sem predominância de produtos alimentares, bebidas e tabaco» (retail by mail order or online), for a range of goods; for one kind of product, that product’s code. Before 2025 it was 47910, which now covers intermediation by platforms.

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 sales to customers in mainland Portugal. Sales to countries outside the EU are exports and are invoiced without IVA.

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

Sales to private customers in the EU

Up to 10,000 € a year across all EU countries, in both the previous and the current year, Portuguese IVA rules apply. Above that amount, you apply the IVA of the customer’s country, which you can declare and pay in a single quarterly declaration through the one-stop shop (OSS) on the Portal das Finanças.

IVA Code, art. 6‑A (Opens in a new window)AT circular 30240/2021 (OSS) (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. Anyone who exports outside the EU is excluded from this exemption.

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

Invoices

One invoice for every sale, also in the online shop and on marketplaces, even if the customer does not ask for it. A simplified invoice can be used for sales to private customers of up to 1,000 €; with the IVA exemption, with 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 declaration filed from April to June of the following year. Under the simplified regime, 15% of sales counts. With 40,000 € in sales, IRS is worked out on 6,000 €.

IRS Code, art. 28 (Opens in a new window)art. 31 (Opens in a new window)

Seg. Social

Under the simplified regime, the contribution is worked out on 20% of sales: 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)

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: 4% of sales 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)

Checked on 9 October 2026

Every day: the order is paid and the invoice goes out at once

Send the customer a payment link by email, Instagram or WhatsApp, and they pay online by card. With the automatic fatura‑recibo, FIZ issues it as soon as the payment arrives and reports it to the AT.

For sales in your online shop or on a marketplace, issue the invoice for each order in FIZ. Each payment by link has a fee, which depends on the plan.

Accept paymentsCertified invoicing

Payment link

Share a payment link with your customer. They open the page and pay online, without having to visit you.

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 stock, boxes or shipping with your NIF, the invoice lands in the AT’s e‑Fatura. On the paid plans, FIZ fetches it by itself and suggests whether the expense is for work, personal or mixed use.

Expenses and tax deductions
Boxes and packaging

Embalagens do Tejo, Lda. · Portuguese supplier invoice

Amount excluding IVA
160.00 €
IVA (23%)
36.80 €
Payable to the supplier
196.80 €

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

Sales: 20% of 9,000 €
1,800 €
Monthly base: one third
600 €
Monthly contribution: 21.4%
128 €
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

I’m self-employedTry free14 days free · No card, no contractI have a companyTry free14 days free · No card, no contract

Frequently asked questions about online shops and marketplaces

What is the CAE for selling online?

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.

Do I need to issue an invoice when selling on Vinted?

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.

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

Do I need to charge IVA to customers in other EU countries?

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.

What IRS coefficient applies to selling online?

Under the simplified regime, the coefficient for sales of goods and products is 0.15: only 15% of sales counts as income. With 40,000 € in sales, IRS is worked out on 6,000 €.

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 online sellers?

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

What changes when the online shop 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