The Unipessoal Lda: What It Is and Who It's For
Portugal's single-member company explained: its special rules, what doesn't change versus a normal Lda, and the fiscal transparency trap that changes the maths.
Everything you need to know about invoicing, VAT and Social Security in Portugal.
What a Lda director contributes in 2026: the 34.75%, the 1 IAS minimum base, when you pay nothing - and the personal liability that comes with the role.
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Portugal's single-member company explained: its special rules, what doesn't change versus a normal Lda, and the fiscal transparency trap that changes the maths.
You can now take card payments right on your phone with Tap to Pay, on iPhone and Android. Plus a redesigned public API with an AI skill, the close of IRS season, and a reworked Finances section.
Got a salary and recibos verdes? Anexo A comes pre-filled, but two things trip everyone up: what retenção really is and the deduction you can't reuse.
Recibos verdes on the simplified regime? Anexo B looks like a maze of quadros, but for most people it's 3 or 4 fields. Here's which ones, in plain English.
Closed your activity and want to freelance again? Reopening is simple — but it differs from the first time. What changes for Social Security, VAT, and the mistakes to avoid.
In the quarterly declaration you can adjust the base by up to 25%. See the impact on BIC, contributions, sickness, parental leave and pension.
A debit note increases the amount owed on an invoice. But freelancers rarely need one — a credit note plus a new invoice fixes most things. The difference, explained.
The big one is here: filing your IRS return straight through FIZ. Plus bookkeeping opened to everyone, FIZ in six languages, and working documents alongside your invoices.