Anexo B
Annex B: Self-Employment Income (Simplified Regime)
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The IRS annex where solo entrepreneurs on the simplified regime declare their self-employment income (Category B). Contains your gross revenue, withholding tax, and activity codes.
Anexo B is where your freelance income lives in your IRS return. If you're a trabalhador independente on the simplified regime, this is the annex your accountant (or you) fills in every year.
Key fields
- Campo 401: gross income from services (the total you received from clients for work performed)
- Campo 403: income from sales of goods (if you sell physical products)
- Campo 421: withholding tax already deducted by your Portuguese business clients
- SS section: your Social Security contribution base for the year
How taxation works
You don't enter your expenses on Anexo B. Under the simplified regime, AT applies a coefficient automatically:
- Services: 75% of campo 401 becomes taxable income
- Goods: 15% of campo 403 becomes taxable income
The remaining percentage is AT's assumption of your business costs. This is why the 15% expense proof rule exists separately: it's a minimum threshold of documented expenses, not a deduction mechanism.
What to check
When you receive your comprovativo de entrega, verify that campo 401 matches your total received payments for the year. Add up your invoice receipts. The number should match. If it doesn't, either your accountant had incomplete records or income was classified in the wrong category.
Frequently asked questions
What is Anexo B?
Anexo B is the annex of the IRS Modelo 3 where solo entrepreneurs on the simplified regime (regime simplificado) declare their self-employment income. It includes gross revenue from services and goods sales, withholding tax already paid, and your CAE activity codes.
What are the key campos in Anexo B?
Campo 401 is your gross income from services (Category B). Campo 403 is income from goods sales. Campo 421 shows withholding tax (retenção na fonte) already paid by your clients. The SS section shows your Social Security contribution base.
Do I fill in Anexo B myself?
If you file your own IRS, yes. You enter your total income for the year and other details. If your accountant files for you, they fill it in on your behalf. Either way, you should verify that the numbers match your actual invoiced and received income for the year.
Related terms
Portugal's personal income tax: the annual tax that solo entrepreneurs pay on their individual income, declared each spring for the previous year's earnings.
Regime SimplificadoRegime Simplificado de Tributação · Simplified Tax RegimePortugal's simplified tax regime for solo entrepreneurs and small businesses, where taxable income is calculated using fixed coefficients applied to gross revenue.
Trabalhador IndependenteSelf-Employed WorkerThe Portuguese term for an independent worker or sole entrepreneur, the equivalent of a freelancer or sole trader in other countries.
Retenção na FonteWithholding TaxIncome tax withheld at the source by Portuguese businesses when they pay a solo entrepreneur for services, the client keeps a percentage (23% standard since 2025) and sends it directly to the tax authority.