Ato Isolado
Isolated Act
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A one-off invoice issued through the Portal das Financas by someone who is not registered as self-employed. Used for occasional, non-recurring income in Portugal.
An Ato Isolado (literally "isolated act") is Portugal's mechanism for invoicing occasional income without the formality of registering as self-employed. If you do a one-time job, sell something, or receive a fee for a single event, you can issue an Ato Isolado through the Portal das Financas instead of going through the full process of opening activity (abertura de atividade).
Who uses it
The Ato Isolado is for people who are not registered as a trabalhador independente. You have a NIF, you did some work or sold something, and you need to invoice it legally. But this isn't your profession, it's a one-off.
Common examples:
- A salaried employee who does a single freelance project on the side
- Someone selling a piece of handmade furniture
- A one-time speaking fee or workshop payment
- Occasional consulting outside your regular employment
The limits
The key constraint is frequency. The tax authority treats an Ato Isolado as genuinely isolated. If you issue more than one per year, or if the activity shows a pattern of recurrence, you're expected to register as self-employed and issue Recibos Verdes instead.
This isn't a loophole for avoiding self-employment registration. It's a convenience for truly occasional income.
VAT and tax treatment
VAT only applies if the amount exceeds 25,000 euros: below that, the transaction is exempt. Income from an Ato Isolado is declared as Category B on your annual IRS return, just like regular self-employment income. The simplified regime coefficients apply.
How to issue one
Log in to the Portal das Financas with your NIF, navigate to the Ato Isolado section, fill in the buyer's details, describe the service or goods, enter the amount, and submit. The portal generates a numbered document that's immediately registered with the tax authority.
If you're issuing to a Portuguese business, you can look up their NIF beforehand with the NIF checker. For companies registered for intra-EU VAT, it returns the registered name and address via VIES. For individuals, it reflects VIES registration status only and does not check whether the person is active with the AT.
For the English explanation, see Isolated Act.
Frequently asked questions
What is an Ato Isolado?
An Ato Isolado (isolated act) is a way to invoice for occasional, one-off income without being registered as a trabalhador independente. You issue it through the Portal das Financas using your NIF. It's designed for truly non-recurring activities, selling a piece of furniture, doing a single consulting gig, or receiving a one-time speaking fee.
How many Atos Isolados can I issue per year?
The general rule is one per year. If you issue more than one, or if the activity becomes regular or recurring, the tax authority expects you to formally open activity (abertura de atividade) and register as a trabalhador independente. The test is whether the income is genuinely occasional and isolated.
Do I need to charge VAT on an Ato Isolado?
VAT applies if the amount exceeds 25,000 euros. Below that threshold, the transaction is VAT-exempt. If VAT does apply, you must charge it on the invoice and deliver it to the tax authority, even though you're not registered for regular VAT obligations.
How do I declare Ato Isolado income on my taxes?
Income from an Ato Isolado is declared as Category B income on your annual IRS return. The simplified regime coefficients apply: 75% of services income or 15% of goods income is considered taxable. The tax authority typically pre-fills this based on the invoice you issued through the portal.
Can I issue an Ato Isolado if I'm already registered as self-employed?
No. The Ato Isolado is specifically for people who are not registered as trabalhadores independentes. If you already have an open activity, you issue regular invoices or Recibos Verdes instead. The Ato Isolado exists precisely to avoid forcing someone to open and close activity for a single transaction.
Related terms
The English name for Ato Isolado: a one-off invoice for occasional income in Portugal, issued without needing to register as self-employed.
Trabalhador IndependenteSelf-Employed WorkerThe Portuguese term for an independent worker or sole entrepreneur, the equivalent of a freelancer or sole trader in other countries.
Recibo VerdeGreen ReceiptA combined invoice-receipt (fatura-recibo) issued by solo entrepreneurs in Portugal through the Portal das Finanças when they receive payment for services.
NIFNúmero de Identificação Fiscal · Tax NumberPortugal's 9-digit tax identification number, required for every tax-related interaction from opening a bank account to issuing an invoice.