How to Open Activity at Finanças (Início de Atividade) – 2026 Step-by-Step Guide

Last updated: 28 September 2026 · By Haider Shah, accounting technician in Portugal

Before you can work as self-employed in Portugal, whether freelancing, delivery, cleaning, construction, TVDE, consulting or selling, you must open activity at Finanças. This is the declaração de início de atividade. It is free and takes about 15 minutes online.

What you need before you start

• A NIF with your Portuguese tax address
• Your Portal das Finanças password (or Chave Móvel Digital)
• Your IBAN (Portuguese or EU bank account)
• An estimate of how much you will invoice until the end of the year
• Your activity code (explained below)

Step 1: Find the form

Log in to Portal das Finanças. Go to Todos os serviços, then Atividade, then Submeter declarações – início, alteração e cessação, and choose Declaração de Início de Atividade. You can also type “início de atividade” in the portal’s search bar.

Step 2: Choose your activity code

There are two kinds of code:

• CIRS code (artigo 151.º): for listed professional services, such as programmers, designers, consultants, engineers, translators and teachers. Use it if your profession appears on the list.
• CAE code: for everything else, such as commerce, restaurants, construction, cleaning, transport and agriculture.

The code matters. It affects how much of your income is taxed, whether clients must withhold tax, and your VAT treatment. If you are unsure, ask before submitting.

Step 3: Turnover estimate and VAT regime

The form asks for your expected turnover until 31 December. This decides your VAT (IVA) regime.

VAT exemption under artigo 53.º

Small businesses with turnover in Portugal up to €15,000 a year can be exempt from charging VAT under artigo 53.º of the VAT Code. If you start mid-year, the limit is calculated proportionally to the months you are active.

• Turnover up to €15,000: you stay exempt.
• Between €15,000 and €18,750 during the year: you stay exempt until 31 December and start charging VAT on 1 January.
• Above €18,750 (the limit + 25%): the exemption ends immediately. The invoice that crosses the limit must already include VAT, and you must tell Finanças within 15 working days.
• The exemption is not available for exports.

Step 4: Accounting regime

Most new self-employed workers fall under the simplified regime (regime simplificado). Only a percentage of your income is taxed, and you do not need a certified accountant. Businesses with higher turnover, or that choose it, use organised accounting (contabilidade organizada), which requires a Contabilista Certificado.

Step 5: Submit and save the proof

Check everything, add your IBAN, and submit. Download and save the proof (comprovativo). You can start issuing invoices, or recibos verdes, from the date you entered.

What about Social Security?

Finanças informs Social Security automatically, so you are registered as a self-employed worker (trabalhador independente) without a separate form. You still need a NISS, and you should check your registration in Segurança Social Direta.

Good news: in your first 12 months of activity you are normally exempt from self-employed Social Security contributions. See our full recibos verdes guide for what you pay afterwards.

After opening activity: your obligations

• Issue an invoice or fatura-recibo for every payment you receive
• If you charge VAT: file periodic VAT returns
• After the first 12 months: submit Social Security quarterly declarations (January, April, July and October)
• Declare the income in your annual IRS return
• If you stop working: close the activity (cessação) so obligations do not keep running

Frequently asked questions

Can I open activity while I also have a job contract?

Yes. Many people do both. Your Social Security position depends on your income. See the recibos verdes guide.

Can I open activity before I get my residence card?

Opening activity needs a NIF and Portal access. Whether you are allowed to work self-employed depends on your immigration status, so check that before starting.

Does it cost anything?

No. Opening activity at Finanças is free.

Official sources

• Caixa Geral de Depósitos (Saldo Positivo) – Como abrir atividade nas Finanças
• Portal das Finanças – FAQ: CAE / Código CIRS
• calculariva.pt – Regime de isenção do artigo 53.º (2026)

This guide is general information, checked against official sources on 28 September 2026. Rules and portals in Portugal change often, so confirm the current rules with the official source before you act. It is not legal advice.