início de atividade
Published 5 November 2026, 22:39
declaração de início de atividade (declaration of starting business activity)
Notifying the AT tax authority that a person or a company is starting work. It is filed before the first invoice and states the type of activity by its CAE or CIRS code, the expected turnover and the IVA regime. Until it has been filed, you cannot legally issue a fatura.
Where you come across it. A self-employed person opening their atividade, setting up a company, registering a workshop, shop or café.
This is a tax registration, and on its own it does not replace a licence or the notice to the municipality about the premises. It is the first thing inspectors ask for: without proof of início de atividade, the business formally does not exist.
Official website: portaldasfinancas.gov.pt