IRS Filing Checklist for Freelancers in Portugal (Anexo B + SS)

Filing IRS in Portugal as a freelancer is different from what employees deal with. You need two annexes most workers never touch: Anexo B for your self-employment income and Anexo SS to report the income AT uses to calculate your Social Security contributions for the following year.

This checklist walks you through what to prepare, which sections matter, and what to check before you submit.

Before the filing period opens (preparation checklist)

The IRS filing period runs from April 1 to June 30 each year. Preparing in March saves time and catches problems while there is still time to fix them.

Confirm your invoices are in e-Fatura

All recibos verdes you issued during the year should appear in your e-Fatura account. The March 2 annual validation deadline matters for your personal deductions, but your declared income in Anexo B needs to match your e-Fatura records. Log in to Portal das Financas, go to "e-Fatura" and download your annual income statement.

Download your annual income declaration

In Portal das Financas, under "Consultar," you can generate an annual summary of all income declared under your NIF. This is your primary source for Quadro 4 in Anexo B.

Gather records for deductible personal expenses

Health invoices, education fees, and housing costs feed into Anexo H (personal deductions). These do not affect Anexo B but they reduce your final tax bill. e-Fatura pre-populates most of these, but check for any missing or misclassified entries before filing.

Note your Social Security contributions paid

Your SS contributions from the previous year are partially deductible under Anexo B. Keep the annual statement from the Seguranca Social Direct portal.

Check for any foreign-source income

If you invoiced clients outside Portugal, or received dividends, rental income, or other foreign-sourced income, you may need Anexo J in addition to Anexo B. Foreign income has different treatment and is often the most complex part of a freelancer's IRS.

---

Modelo 3: which annexes apply to you

Annex	Who needs it
Rosto (cover page)	Everyone
Anexo B	All regime simplificado freelancers with Categoria B income
Anexo SS	All Categoria B freelancers (even those not currently paying SS)
Anexo H	Anyone claiming health, education, or housing deductions (optional but almost always worth doing)
Anexo A	Only if you also had employment income during the year
Anexo J	Only if you had foreign-source income

If you were a freelancer under the simplified regime for the full year with no other income sources, your filing typically consists of the Rosto, Anexo B, Anexo SS, and Anexo H.

---

Filling Anexo B: the four fields that determine your tax

Quadro 4 - total gross income

This is your total invoiced income for the year. It should match your e-Fatura annual statement. Include all recibos verdes issued during the tax year, regardless of when the client paid.

Quadro 6 - the 15% expense proof entry

Under the simplified regime, AT applies a coefficient of 0.75 to your services income. That means 75% is taxable and 25% is assumed to cover your business costs. The condition: you must have documented at least 15% of your gross income in actual business expenses. Social Security contributions (up to 10% of gross) and a fixed specific deduction count automatically toward this. If your documented expenses fall short, the gap is added to your taxable income. Read more in the full 15% rule breakdown.

Quadro 7 - withholding tax already paid

If your invoices included withholding tax (retencao na fonte), those deductions appear here. They reduce your final tax due directly. Check your annual income statement from Portal das Financas or your client payment records for the exact withheld amount.

Quadro 17 - dependent variable income (if applicable)

If you had a single entity responsible for more than 80% of your gross income during the year, the income may be reclassified as dependent employment income. This changes both your tax treatment and your Social Security obligations. If unsure, check with a tax adviser before filing.

---

Filling Anexo SS

Anexo SS looks simple but it feeds the following year's Social Security calculations. Get it right.

Report your total gross Categoria B income

This is the same figure as Quadro 4 in Anexo B. The SS system uses this to calculate your "relevant income" for contributions.

List your main clients (entidades pagadoras)

If any single entity paid you more than 20% of your total gross income during the year, you list them here. This identifies potential "economic dependence," which can affect whether AT classifies that income differently and whether the contracting entity owes additional SS contributions.

Report professional expenses

You can declare documented professional expenses in Anexo SS. These reduce the "relevant income" base for SS calculation purposes.

---

Submit and what to expect

Submit through Portal das Financas at portaldasfinancas.gov.pt. You can submit at any point during the April 1 to June 30 window.

After submission:

• Download and save your submission receipt (comprovativo de entrega).
• If you are due a refund, it typically arrives by the end of August.
• If you owe tax, payment is due by the end of August. The portal will show your tax note (nota de liquidacao) when it is processed.

If you are unsure about your 2025 comprovativo or want to double-check your declared income before filing, you can upload it to the IRS reader to extract the key figures.

---

Related guides

• How to File Your IRS as a Freelancer in Portugal - the full step-by-step walkthrough
• Portugal's 15% Expense Rule: What It Is and How to Meet It
• What Is Regime Simplificado?