How to Open Recibos Verdes Activity at Finanças (2026 Step-by-Step)

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. Your CAE code determines:

• The activity coefficient (0.75, 0.35, 0.15, or 0.10 - see recibos verdes guide)
• Whether your income is eligible for NHR/IFICI (see HVAA list)
• VAT rules and IVA exemption thresholds

Not sure which one matches your work? The free CAE / Article 151 code finder takes a job title in English and returns the right code plus its coefficient.

Most expat professionals fit one of:

• 6201 / 6202 / 6209 - IT and software services (0.75 coefficient)
• 6920 - Accounting, bookkeeping (0.75)
• 7022 - Management consulting (0.75)
• 7410 / 7420 - Specialized design, photography (0.75)
• 8690 - Other health activities (0.75)

Browse the full list at the AT search interface. If you do multiple things, pick the one closest to your primary activity - you can declare a secondary later.

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:

• CAE code matches your actual activity
• 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.