CIRS 1320
Consultores (CIRS Art. 151) · Consultants (CIRS Art. 151)
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The CIRS Art. 151 activity code for consultants working as individual freelancers in Portugal. Carries the 0.75 simplified-regime coefficient. Covers business, management, IT, and strategy consultants issuing Recibos Verdes.
CIRS 1320 is the Art. 151 activity code for "Consultores" (Consultants), covering individual independent professionals in Portugal whose primary activity is advisory or consulting work.
Who uses CIRS 1320
Code 1320 in the Art. 151 CIRS table is a broad professional category that covers consulting and advisory work across all sectors:
- Business consultants and management consultants
- IT consultants (technology advisory, architecture, digital transformation)
- Strategy consultants
- Operations consultants
- Organizational development consultants
The key characteristic is advisory work: you provide expert analysis, strategic guidance, and recommendations. The distinction from CIRS 1332 (programmers) is that 1320 covers professionals who advise on what to build or how to organize, while 1332 covers those who primarily build and implement software. Both codes carry the same 0.75 coefficient, so there is no tax difference.
See the full CIRS 1320 guide for a detailed breakdown including the CAE vs CIRS distinction, withholding mechanics, and cross-border invoicing rules for consultants with foreign clients.
The same tax mechanics as CIRS 1332
For IRS purposes, CIRS 1320 and CIRS 1332 are treated identically:
- Simplified-regime coefficient: 0.75 (75% of gross revenue is taxable)
- Withholding from Portuguese clients: 23% (reduced from 25% by OE2025 effective January 2025)
- Foreign clients: no withholding; you self-declare at annual IRS filing
- VAT exemption threshold: Art. 53 CIVA applies (up to €15,000 in annual turnover from Portuguese clients)
Cross-border invoicing applies the same rules
For consultants with clients outside Portugal, the cross-border obligations are identical to those facing programmers under 1332:
- AT-certified invoicing software is legally required (Portaria 363/2010)
- EU B2B invoices: 0% VAT using exemption code 115, with a Declaração Recapitulativa filing from your first EU invoice regardless of total turnover
- Non-EU invoices: export treatment, 0% VAT using exemption code 063
- Foreign SaaS subscriptions (Stripe, AWS, Google Workspace, etc.): reverse-charge VAT obligation from day one
Cross-references
- Full guide: CAE vs CIRS for consultants, withholding, and cross-border invoicing
- CIRS 1313: systems analysts (same coefficient, different activity label)
- CAE vs CIRS: the two systems explained
- Trabalhador independente: opening activity, coefficients, and tax obligations
- Regime simplificado: how the 0.75 coefficient works
Frequently asked questions
What is CIRS 1320?
CIRS 1320 is the 'Consultores' (Consultants) entry in the Art. 151 CIRS professional activity code table. It applies to individual freelancers whose primary activity is consulting: business consultants, management consultants, IT consultants, strategy consultants, and similar advisory work. It carries the 0.75 coefficient: 75% of gross revenue is taxable under the simplified regime.
What is the tax coefficient for CIRS 1320?
The simplified-regime coefficient for CIRS 1320 is 0.75. This means 75% of your gross income is taxable. The remaining 25% is treated as assumed business costs (you do not need receipts for this portion, and you cannot substitute it with actual documented expenses). Social Security contributions are deductible from taxable income separately.
What is the difference between CIRS 1320 and CIRS 1332?
Both codes carry the 0.75 coefficient and identical withholding mechanics. CIRS 1320 covers consultants: professionals whose primary work is advisory, analysis, and strategic guidance. CIRS 1332 covers programmers: software developers who build and implement code. An IT consultant who advises on technology architecture without writing production code registers under 1320. Someone who primarily ships code registers under 1332. Both codes have the same simplified-regime tax treatment.
What withholding rate applies to CIRS 1320 consultants?
Portuguese clients paying Art. 151 consulting services are required to withhold 23% at source (effective 1 January 2025, per OE2025 / Lei 45-A/2024, Art. 101 CIRS). Foreign clients do not withhold; the full invoice amount lands in your account, and you owe the tax at annual IRS filing.
Is CIRS 1320 the same as CAE 1320?
No. CIRS Art. 151 codes and CAE codes are two entirely separate systems. CIRS codes are maintained by AT (Autoridade Tributaria e Aduaneira) and apply to individual freelancers. CAE codes are maintained by INE and apply to companies and business entities. The number 1320 in CIRS refers to consultants; the same number in CAE refers to a completely unrelated classification.
Related terms
Portugal'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.
Abertura de AtividadeOpening ActivityThe process of registering as a self-employed worker (trabalhador independente) with the Portuguese tax authority, officially starting your freelance activity.
CAEClassificação Portuguesa de Atividades Económicas · Economic Activity CodeThe Portuguese economic activity classification code. Assigned when you open your business activity. Determines your tax category, applicable coefficients, and which obligations apply.
CIRSCódigo do Imposto sobre o Rendimento das Pessoas Singulares · Personal Income Tax CodeThe Portuguese tax code governing personal income tax (IRS). Maintained by AT (the tax authority). Includes Art. 151, which lists the professional activity codes that individual freelancers use to register their activity and determine their simplified-regime coefficient.