How to Open Atividade (Início de Atividade) on Portal das Finanças
Before you can invoice as a freelancer or sole trader in Portugal, you have to "open activity" (abrir atividade) with the Autoridade Tributária. Here's the process, decision by decision.
- You must open atividade before invoicing more than once — a genuine one-off job (ato isolado) is treated differently.
- Two decisions up front: your CAE activity code, and Regime Simplificado vs Contabilidade Organizada.
- Segurança Social registration happens automatically when you open activity — no separate filing.
- It's free, and takes minutes online via the Portal das Finanças.
If you're going to do more than a single one-off job (an "ato isolado"), Portuguese law requires you to formally open activity (abrir atividade) with the Autoridade Tributária (AT) before you invoice anyone. It's the step that turns you into a registered self-employed worker — recibos verdes — for tax and Segurança Social purposes.
Two decisions to make first
The opening-activity form asks for two things you should decide before you start: your activity code, and your tax regime.
- CAE / código CIRS — the classification code for the work you'll actually invoice for. Look it up in SICAE (Sistema de Informação da Classificação Portuguesa de Atividades Económicas) or the AT's own FAQ on CAE/CIRS codes before you file.
- Tax regime — Regime Simplificado (tax on a fixed percentage of turnover, no accountant required, the default for most freelancers) or Contabilidade Organizada (a certified accountant handles everything, mandatory once your annual turnover passes €200,000, optional below that).
The two regimes, side by side
| Regime Simplificado | Contabilidade Organizada | |
|---|---|---|
| Who it's for | Most freelancers starting out | Turnover over €200,000, or anyone who opts in |
| How tax is calculated | A fixed coefficient × your turnover, not your real expenses | Your real profit (revenue minus real deductible costs) |
| Accountant required? | No | Yes — a certified accountant (contabilista certificado) files for you |
| Who files the opening-activity form | You | Your accountant, on your behalf |
How to open activity
- Choose your CAE activity code
Pick the code that matches what you'll actually invoice for — this drives which turnover coefficient applies under Regime Simplificado.
- Choose your tax regime
Regime Simplificado unless your projected turnover is already over €200,000 or you specifically want organised accounting.
- Submit the declaração de início de atividade
Online, through the Portal das Finanças, or in person at a Serviço de Finanças (or a Loja de Cidadão that has a Finanças counter).
- Segurança Social registration happens automatically
When you open activity at the AT, Segurança Social is notified automatically — you don't file a second, separate registration for this step.
- Take out work-accident insurance
Mandatory for every self-employed worker in Portugal, even part-time or alongside employment — it covers accidents during work or your commute.
If you're a foreigner working for yourself in Portugal
The general steps above apply to everyone, but what you need before you get there depends on your nationality.
- EU, EEA, and Swiss citizens: no visa or work permit needed. You just need a NIF (tax number), then you open activity, then you register with Segurança Social to get a NISS.
- Third-country citizens: you need a visa or residence authorisation for self-employed work first — typically a D2 visa (for entrepreneurs and independent workers) or a residence permit for independent activity, based on evidence of economic activity in Portugal. Once you have that, the steps are the same: NIF, open activity, NISS.
If you still need a NIF or NISS, see our NIF guide for the full document checklist.
Keeping your registration current
If anything changes after you open activity — most commonly your turnover crossing the €200,000 threshold — you have 15 days from the date of the change to file an update, online or in person.
Frequently asked questions
Does opening activity cost anything?
No — filing the declaração de início de atividade is free, whether you do it online or in person.
Do I need to open activity for a single one-off job?
If it's genuinely a one-time job (an ato isolado), Portuguese rules treat it differently from ongoing self-employment. If you expect more than one invoice, open activity instead.
Do I need an accountant to open activity?
Not under Regime Simplificado — you file it yourself. Under Contabilidade Organizada, your certified accountant handles the opening-activity filing as part of onboarding you.
What happens if my turnover changes after I've opened activity?
You must report the change within 15 days, online or at a Finanças office — this matters most when you cross the €200,000 threshold into mandatory Contabilidade Organizada.