Practical Guide: How to open an activity as an ENI or an Independent Worker on the AT portal
Author Tiago Vieira da Silva
Opening a professional activity can be done online at the Finance portal (AT). But there are some details you should know. In this article we explain step by step how to do it.
4. In the next tab you will be able to choose the types of operations you will have.
In the first table of the "Tipo de Operações", depending on the activity (activities) you are going to undertake, whether or not they are exempt from VAT under article 9, you must put pisco in the correct option.
Likewise, in the table on the right, you expect to have commercial relations with countries of the European Union.
Likewise, in the table on the right, you expect to have commercial relations with countries of the European Union.
In the middle tables, if you apply to your activity (ies) you should select, and in the "Opção por Regime de Tributação (IVA)" box, there is the other "underfloor". Select the "Regime Normal" only if you expect to bill over € 12,500. Otherwise, leave it blank.
Start by logging in with your NIF and password on the Portal das Finanças at the following address: Login AT
You can also access "Os Seus Serviços" - "Entregar" - "Declarações" and choose the option.
2. In the second tab, put the codes of the activity you will be developing
It is in this window that you will configure the start of activity. Your data already appears by default.
3. In the "Atividade Exercida" tab, fill in the activity start date and the annual turnover you expect to have. And choose the option "No" in Annex E.
On this tab you have the first "trap". You probably already know, if in a year you invoice less than € 12,500 you are exempt from invoicing VAT. Unless you are absolutely sure that you will exceed this amount in the first months of activity, we advise you to put less than € 12,500 in the "Volume de negócios (Euros)" to be exempt. AT will consider your activity exempt from VAT under article n. 53 from CIVA as indicated here less than € 12,500.
In the last table in the "Volume Anual Rendimentos Estimado (IRS)" please fill in the total volume you expect to have with all income under the IRS. In other words, in addition to the professional activity you are opening, other income you may have should indicate the total here. If you don't expect to have more income, put the same value.
In the last table in the "Volume Anual Rendimentos Estimado (IRS)" please fill in the total volume you expect to have with all income under the IRS. In other words, in addition to the professional activity you are opening, other income you may have should indicate the total here. If you don't expect to have more income, put the same value.
Se irás desenvolver relações económicas com empresas na União Europeia deverás escolher esta opção. Entra em contacto connosco para mais informações.
5. In the following tabs, you only have to confirm the type of accounting and confirm the address.
CAT.B-REND. EMPRESARIAIS são normalmente associados a atividades que englobem venda de bens
CAT.B-REND. PROFISSIONAIS está normalmente associado a prestadores de serviços
CAT.B-REND. EMPRESARIAIS E PROFISSIONAIS atividades que englobem prestação de serviços e venda de bens
CAT.B-REND. PROFISSIONAIS está normalmente associado a prestadores de serviços
CAT.B-REND. EMPRESARIAIS E PROFISSIONAIS atividades que englobem prestação de serviços e venda de bens
Select the option "Todos os Serviços" in the menu on the left side
then "Inicio de Atividade" - "Entregar Declaração"
Click "Entrega de Declaração de Início de Atividade"
1. Start by choosing the type of service you will provide
You can choose more than one activity.
The CAE Codes are those associated with business activities. The List is extensive. We advise you to do a search or consult the official source of INE.
Check this list.
The CIRS Codes are those used by service providers. You can consult the list here.
Any questions, check these FAQ.
The CAE Codes are those associated with business activities. The List is extensive. We advise you to do a search or consult the official source of INE.
Check this list.
The CIRS Codes are those used by service providers. You can consult the list here.
Any questions, check these FAQ.
6. Finally, in the last tab, you must indicate whether your professional activity fits the activities exempt from VAT under article 9, or other special regimes. Otherwise, leave it blank.
If you expect to earn less than € 12,500 do not choose the option of the Regime Normal. It is one of the most frequent mistakes made by anyone who opens a business without professional advice. If you select this option you are obliged to submit the monthly VAT declaration even if you do not issue any invoice-receipt, as well as to invoice VAT if you do. Choose only if you expect to bill over € 12,500. The AIB option can be left unfilled.
To finish, click "Validar" and then "Submeter". And it is done!
O Anexo E lista os bens relacionados com resíduos, sucatas e desperdícios recicláveis que estão sujeitos à taxa reduzida. Se trabalhares com este tipo de produtos deverás escolher "Sim". Mais informações em Anexo E