How to Open Recibos Verdes Activity at Finanças (2026)

Go to portaldasfinancas.gov.pt and click “Aceda ao Portal” in the top-right. Use your NIF + password.

If you don’t have a password: click “Pedir senha”, fill the form, and AT will mail it physically to your registered address (~5 working days). There’s no email or SMS option - it’s mail-only. Plan for this delay.

Once logged in, search “Início de atividade” in the top search bar (or navigate via Cidadãos → Início de Atividade). Click “Entregar Declaração” to start the form.

This is the same form used for both new freelance activity and re-opening (re-início). If you’ve had freelance activity in the past 5 years, the system will detect it and your year-1 IRS reduction won’t apply - but the form is the same.

This is the most consequential decision, and it isn’t a free choice: the code has to describe what you actually do.

• If your profession is on the art. 151 table - the CIRS list of professions, from programmers and designers to consultants, engineers, translators, doctors and teachers - you register under that 4-digit code. Its income goes in Anexo B field 403 and 75% of it is taxable (the 0.75 coefficient).
• If it isn’t on the table, you register with a CAE code instead. Services then count at 0.35 (field 404); sales, restaurants and hotels at 0.15. See the recibos verdes guide for how the coefficients work.
• 1519 “Outros prestadores de serviços” is the table’s catch-all, for purely service work that no specific code describes. Using it when a specific code exists is a wrong registration.

The profession behind the code also decides whether your income can qualify for IFICI (see the HVAA list).

Codes expat freelancers use most (all 0.75):

• 1332 - Programadores informáticos (software, web and mobile developers)
• 1313 - Analistas de sistemas (systems analysts)
• 1336 - Designers (graphic, UX/UI, product and web design)
• 1320 - Consultores (management, business and IT consultants)
• 1334 - Tradutores (translators)
• 4013 / 4014 - Contabilistas / Economistas
• 8011 / 8012 - Formadores / Professores (trainers and teachers)

Not sure which one matches your work? The art. 151 code finder takes a job title in English and returns the code and its coefficient. If you do several things, pick the code for your main activity; you can add secondary ones on the same form.

AT asks for an expected gross annual income (volume de negócios previsível). This determines:

• Whether you’re below the IVA exemption threshold (€15,000 for 2026)
• Initial Social Security contribution base estimate

Be realistic but conservative. You’ll declare actual income quarterly to Segurança Social anyway. Most first-time freelancers underestimate their first year - that’s fine, the contribution base is recalculated each quarter based on actual income.

Three options:

• Isento (Article 53) - VAT-exempt because you’re below €15,000 expected gross. Simplest. Default choice for most starting freelancers.
• Sujeito a IVA com possibilidade de renúncia à isenção - register for VAT voluntarily even if below threshold. Useful if your clients are businesses who can deduct the VAT.
• Sujeito a IVA - required if expected income exceeds €15,000.

If you’re uncertain, start with Isento (Article 53). You can re-register for VAT later if your income grows.

Two regime choices:

• Regime simplificado - what 95% of freelancers under €200k use. Presumed 25% expenses by formula; minimal bookkeeping.
• Contabilidade organizada - full accounting with a contabilista. Required above €200k gross or by election.

Pick Regime simplificado unless you specifically need contabilidade organizada (very high earners with documented expenses

25% of gross).

Enter the IBAN of your Portuguese bank account. AT uses this for:

• IRS refunds at year-end settlement
• IVA refunds (if VAT-registered)
• Any other AT-side overpayment returns

Foreign IBANs technically work for SEPA but cause delays - use a Portuguese account if you can.

AT shows a summary of all your selections. Verify:

• The activity code (art. 151 or CAE) matches what you actually do
• Expected income is realistic
• VAT regime is what you want
• IBAN is correct

Click “Submeter”. You’ll get a comprovativo (receipt) PDF immediately - save it. Activity is now live as of the date you submit.