Anexo B

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. On organized accounting you file Anexo C instead.

Key fields

• Quadro 4, campo 403: income from the professional activities listed in the Art. 151.º CIRS table (IT professionals, consultants, architects, engineers and the other listed professions)
• Quadro 4, campo 404: income from other services that aren't in that table
• Quadro 4, campo 401: sales of goods and products (only if you sell physical products)
• Quadro 6, campos 601 and 602: the income on which your Portuguese clients withheld tax, and the withholding tax itself
• Quadro 17: expenses and charges, including the Social Security contributions you paid (campo 17001)

Anexo SS, filed alongside it, reports your Category B income to Segurança Social.

How taxation works

Under the simplified regime you don't subtract your actual expenses one by one. AT applies a coefficient to each kind of income (Art. 31.º n.º 1 CIRS), set by the campo it sits in:

• Art. 151.º professions (campo 403): 75% becomes taxable income
• Other services (campo 404): 35% becomes taxable income
• Goods (campo 401): 15% becomes taxable income

The remaining percentage is AT's assumption of your business costs. For service income, part of that assumption depends on proof. Art. 31.º n.º 13 CIRS adds up a fixed specific deduction (4587,09 € (2026)), or your Social Security contributions if higher (counted up to 10% of gross), plus your documented expenses. If the total falls short of 15% of your gross service income, the gap is added to your taxable income. With modest service income the fixed deduction alone covers it. The documented expenses come from e-Fatura or from what you declare in Quadro 17.

What to check

When you review the declaration you submitted, check that your service income sits in campo 403 or 404, not in campo 401. Then compare the totals with your invoices for the year. Category B income counts in the year the invoice was due under VAT rules, not the year the client paid, so match against invoices, not bank receipts. If the numbers don't match, either the records were incomplete or income landed in the wrong field.