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.
11 articles
- Mandatory declarations for TI and ENIIf 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,…
- What is VAT (IVA)?VAT is a consumption tax that TI and ENI may need to charge on invoices and pay to the State.
- Practical VAT Guide for TI & ENIInvoice correctly in Portugal, in the EU, and outside the EU
- 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.
- 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…
- VAT place-of-supply guide for TI & ENIWhere 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…
- 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.
- 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.
- VAT Recapitulative Statement (Modelo 349)A mandatory declaration used to report intra-EU supplies/services.
- Payment for Periodic VAT DeclarationThis 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).
- Buying services from abroad as a VAT-exempt TI / ENI (CIVA Article 53): reverse charge, DP-IVA, three real scenariosPractical 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,…