Tax Guide for Self-Employed (TI) and Sole Traders (ENI)
Clear information on taxes, Social Security contributions, and mandatory declarations for Self-Employed Professionals (TI) and Sole Traders (ENI) in Portugal.
- Buying services from abroad as a VAT-exempt TI / ENI (CIVA Article 53): reverse charge, DP-IVA, three real scenarios Practical guide for self-employed (TI) and sole proprietors (ENI) under the Article 53 exemption regime who buy SaaS or digital services from foreign suppliers — Google, Meta, Notion, AWS, OpenAI, Booking.com and similar.
- Mandatory declarations for TI and ENI If you are a Self-Employed Professional (TI) or a Sole Trader (ENI), there are several mandatory declarations throughout the year. Not all apply to everyone — some are always required, others only in specific cases.
- Payment for Periodic VAT Declaration This guide explains who needs to pay, when the deadline is, and where to get the payment document (via FIZ or directly on the Tax Authority portal).
- Practical guide: intra-Community purchases and services for VAT-exempt TI & ENI (CIVA Art. 53) A guide for TI/ENI exempt under CIVA Article 53 when dealing with the EU: when the supplier charges VAT, when reverse charge applies in Portugal, how to activate VIES and report, plus a short list of key exceptions.
- Practical VAT Guide for TI & ENI Invoice correctly in Portugal, in the EU, and outside the EU
- VAT place-of-supply guide for TI & ENI Where to tax (B2B/B2C), when reverse charge applies, key exceptions, and how this connects to the Periodic VAT Return (DP) and the Recapitulative Statement (DR / Modelo 349) — with references to CIVA and RITI.
- VAT Recapitulative Statement (Modelo 349) A mandatory declaration used to report intra-EU supplies/services.
- What is Stamp Duty (Imposto do Selo) in Portugal? A practical guide to Stamp Duty in Portugal, in plain language, covering when it applies and the obligations for TI, ENI, and companies.
- What is VAT (IVA)? VAT is a consumption tax that TI and ENI may need to charge on invoices and pay to the State.
- What is Withholding Tax (Retenção na Fonte)? A clear explanation of what withholding tax is, who must apply it, what the rates are, and when it is (or isn’t) required.
- Which VAT regimes apply to TI and ENI? This article explains the VAT regimes available to self-employed workers and sole traders, depending on annual turnover and the type of activity carried out.