The Sócio-Gerente: Salary, Social Security and Liability
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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News, tips and guides for independent workers
Everything you need to know about invoicing, VAT and Social Security in Portugal.
Recibos Verdes or Lda: When Is It Worth Opening a Company?
Open an Lda to pay less tax? Compare IRS, IRC, Social Security and fixed costs in 2026 - with real numbers and the signs that it's time to switch.
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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.
Waiving the art. 53.º exemption: when it pays
You're IVA-exempt, but sometimes charging IVA voluntarily earns more. When it pays, with the maths, plus the 5-year lock-in.
What's new in FIZ — June 2026
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.
Reverse charge: the Google & Meta invoices you pay IVA on
You're exempt under art. 53.º, but buying Google or Meta ads forces you to self-assess 23% IVA in Portugal. The trap explained.
6%, 13% or 23%: which VAT rate you apply
Portugal's three VAT rates (6%, 13%, 23%), with examples plus the lower Madeira and Azores rates. Work out which one you apply.
Anexo A (IRS): your salary on a freelancer's tax return
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.
Anexo B (IRS): how to fill it without losing your head
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.