ato isolado
Published 30 October 2026, 20:39
ato isolado (one-off transaction)
A way of declaring a single, one-off income without opening an atividade with the tax authority: you issue the invoice in your Portal das Finanças account, the income falls into category B, and in spring it goes into Anexo B of your return. The IVA exemption under article 53 does not apply to a one-off transaction: 23% IVA is added on top, and the person providing the service pays it over themselves.
Where you come across it. One lecture, one commission, one item sold: income that does not recur.
Regular work cannot be invoiced this way: by definition, a one-off transaction must not be predictable, ongoing or repeated. A month of work on someone else's schedule is an employment contract, not a one-off transaction.