Comprovativo de Início de Atividade
Proof of Activity Registration
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The proof the Portuguese tax authority (AT) issues when you submit your declaração de início de atividade, the declaration filed before starting an activity. It proves what was declared when the activity opened.
The comprovativo de início de atividade (proof of activity registration) is the proof AT issues when you submit your declaração de início de atividade, the declaration you file before you start working on your own account. The comprovativo of AT's simplified declaration for individuals carries a validation code (código de validação), so a third party can check that the document is authentic.
Anyone who registers an activity with AT goes through this declaration, freelancers (trabalhador independente) and companies alike. The one exception is a single isolated transaction (ato isolado), which needs no declaração de início de atividade for VAT.
What the declaration records
Before you submit the declaração de início de atividade, AT asks you to identify:
- Your activity codes: codes from the Art. 151.º CIRS list, the CAE classification, or both. A liberal professional may have only an Art. 151.º code; a goods or commercial activity uses a CAE
- Your estimated turnover for the rest of the year in which you start
- A bank account (IBAN) in your name, to associate with the activity
From those answers AT works out how you are framed (enquadramento) for IRS and VAT. For VAT that is one of four regimes: the normal regime, the Article 9 CIVA exemption, the special exemption regime of Article 53 CIVA, or the small retailers' regime. For IRS, it is the simplified regime unless you are required to keep, or opt for, organised accounting, in which case a certified accountant (contabilista certificado) files the declaration for you.
It is a snapshot, not a live record
The comprovativo proves what was declared when the activity opened. If any element of that declaration changes later, the law requires a separate declaração de alterações, generally within 15 days of the change unless the law sets a different deadline (a company is excused for changes it registers at the commercial registry, Art. 32.º n.º 3 CIVA). Closing the activity is a declaração de cessação.
So the comprovativo alone doesn't show:
- Whether you are currently issuing invoices
- Your income or whether you've filed recent tax returns
- Whether you have changed your details or closed the activity since
Who asks for it
The document matters most to whoever is checking that you are registered. A client hiring a freelancer for the first time, a bank opening a business account, or a procurement department may ask you for it. For evidence that you are actually trading, a recent invoice says more than the comprovativo does.
For the cornerstone guide on checking a number before you hire, see Before you hire anyone in Portugal, check their NIF.
Frequently asked questions
What is a comprovativo de início de atividade?
It's the proof AT issues when you submit your declaração de início de atividade, the declaration you file with the Portuguese tax authority before you start working on your own account. The comprovativo of AT's simplified declaration for individuals carries a validation code, so a third party can check that it is authentic.
What does the declaração de início de atividade record?
Your activity codes (from the Art. 151.º CIRS list, the CAE classification, or both), your estimated turnover for the rest of the year, and a bank account (IBAN) in your name. From those answers AT works out your VAT and IRS framing, for example the Article 53 exemption or the normal VAT regime.
Who needs a comprovativo de início de atividade?
Mostly whoever is checking that you are registered: a client hiring you for the first time, a bank opening a business account, or a procurement department. If you're the one hiring, you can ask a freelancer for it before your first payment.
Does the comprovativo show my current details?
No. It proves what was declared when the activity opened. When any element of that declaration changes, the law requires a separate declaração de alterações, generally within 15 days unless the law sets a different deadline (a company is excused for changes it registers at the commercial registry), and closing the activity is a declaração de cessação. It also says nothing about your income, your tax filings or whether you are currently invoicing.
Related terms
The process of registering as a self-employed worker (trabalhador independente) with the Portuguese tax authority, officially starting your freelance activity.
Trabalhador IndependenteSelf-Employed WorkerThe Portuguese term for an independent worker or sole entrepreneur, the equivalent of a freelancer or sole trader in other countries.
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.
NIPCNúmero de Identificação de Pessoa Coletiva · Company Tax NumberPortugal's 9-digit tax identification number for companies and legal entities, the corporate equivalent of a personal NIF.
VIESVAT Information Exchange SystemThe EU's free online tool for verifying VAT numbers. Confirms whether a business is VAT-registered and, in Portugal's case, reveals the name and address behind the number.
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.