Starting a business in Portugal? We keep the accounts simple.
Marclant is an accounting firm in Vila Nova de Gaia, next to Porto, since 1978. We help people who come from abroad to choose the right set-up, register, and keep their Portuguese accounts in order. In English, in writing.
Three things, and do well.
Tax advice on how to start
Self-employed, a one-person company (Unipessoal), a limited company (Lda) or a branch of your foreign company. We look at your activity, your clients and your numbers, and tell you in writing which set-up makes sense and why.
Registration
We file your start of activity with the Portuguese Tax Authority, or set up your company, so you can invoice from day one.
Monthly accounting
Bookkeeping, VAT, social security and tax returns, done on time, every month, with someone you can write to in English.
What a lawyer handles, before you come to us
These steps need a legal representative in Portugal, which we are not. A lawyer handles them. If you don't have one, we can suggest one, but we have no connection to them.
- Getting your Portuguese tax number (NIF)
- Opening a Portuguese bank account
- Tax or legal representation in Portugal
- Visas and residence permits
- We don't take on e-commerce businesses (online shops).
- Selling a small number of digital courses or recorded classes alongside your main work is fine.
Before you start, answered plainly.
General answers based on the Portuguese law in force in November 2026. Every case is different, so we always confirm your situation in writing before you register.
Do you work with foreign self-employed people and companies whose clients are abroad?
Yes. We have been an accounting firm in Vila Nova de Gaia since 1978, and many of our clients sell their services to other countries. What matters is that the Portuguese side is done right, and that you understand it.
Self-employed or a company: which one should I choose?
Most people start as self-employed (trabalhador independente): it is quicker and cheaper to run. A company (Lda or Unipessoal) pays corporate tax instead: 19% in 2026 (going down to 17% by 2028), and small and medium-sized companies can pay 15% on the first 50,000 EUR of taxable profit, if they meet the conditions. A company always needs organised accounting and has more obligations. It starts to pay off when profits are clearly higher. We run the numbers with you before you decide.
How do I register as self-employed?
You file a declaration of start of activity (declaração de início de atividade) with the Tax Authority before you start working. We prepare it with you and file it, choosing the right activity codes for what you actually do.
What is the simplified regime, and when do I need organised accounting?
In the simplified regime (regime simplificado), available up to 200,000 EUR of yearly income, you are taxed on a percentage of your income set by law (article 31 of the IRS code): 75% for the professional activities listed in article 151, 35% for other services, and other rates for other types of income. For the 75% and 35% rates, you need expenses of at least 15% of your income to keep the full benefit (your social security contributions count towards this); the part missing is taxed. If you go over the limit two years in a row, or by more than 25% in one year, or if you choose to, you move to organised accounting, where you are taxed on your real profit.
Are there tax benefits in the first years?
Yes. In the simplified regime, those percentages are reduced by 50% in your first year of activity and by 25% in the second, if you meet the conditions (article 31, no. 10 of the IRS code). We check whether they apply to you before you register.
How does social security work for the self-employed?
When you register as self-employed for the first time, contributions only start in the 12th month after you begin. After that, most self-employed professionals pay 21.4%, calculated on 70% of their income from services, with a quarterly declaration at the end of January, April, July and October. We handle the declarations.
Do I need to charge VAT? What about clients in other countries?
Small businesses can be exempt from VAT if their turnover in Portugal did not go above 15,000 EUR in the previous year (article 53 of the VAT code), if they meet the conditions. There is a margin: between 15,000 and 18,750 EUR you keep the exemption until the end of the year; above 18,750 EUR you lose it straight away. Most services to businesses in other EU countries are invoiced without Portuguese VAT, with the mention "IVA autoliquidação" (reverse charge), and are reported in a recapitulative statement. Online services to private clients in other EU countries are taxed in the client’s country once your total for the whole EU goes above 10,000 EUR a year; the OSS scheme lets you declare that VAT from Portugal. Clients outside the EU have their own rules. We go through each type of income with you.
Will my clients withhold tax from my invoices?
Portuguese clients with organised accounting usually withhold 23% for the professions listed in article 151 of the IRS code, or 11.5% for other services. If you expect to stay below 15,000 EUR in the year, and did not reach it the year before, you can choose not to have tax withheld (article 101-B). Tax withheld abroad can often be credited in Portugal under a tax treaty; we check each case.
Which invoicing software should I use? I work on a Mac.
Any invoicing software certified by the Tax Authority that runs in the browser works on a Mac: for example InvoiceXpress, Moloni, FIZ, Vendus or TOConline. For simple cases, the free invoices of the Tax Authority portal (faturas-recibo) are also legal. The software subscription is paid by you, separately from our fee, and you can share your records with us online.
Can everything be done in writing and in English?
Yes. Questions, documents and advice by email, in English. When something depends on how the Tax Authority interprets the law, we tell you clearly, so you know what is settled and what is not.
How much does it cost?
From 150 EUR + VAT per month. After we see your activity, expected income and number of invoices, we send you a fixed written quote, including any one-off cost for registration, so you know the full price before you start.
From 150 EUR + VAT per month.
- Tax advice on the right set-up for you
- Start of activity or company registration
- Monthly bookkeeping
- VAT, social security and tax returns
- Answers to your questions, in writing and in English
The final price depends on your activity and volume. You get a fixed written quote before you start. No phone calls needed: write to us below or to info@marclant.com.