contabilidade organizada
Published 8 November 2026, 22:31
contabilidade organizada (full accounting)
A tax regime for the self-employed and businesses in which tax is calculated on actual profit — income minus documented expenses. The books must be kept by a certified accountant (contabilista certificado). It is compulsory when annual turnover exceeds €200,000; others can opt for it.
Where you come across it. Opening an atividade, working on recibos verdes, returns to the tax office and Segurança Social.
An accountant costs money every month, so with a small turnover the regime simplificado usually works out cheaper.