½ûÂþÌìÌÃ

Menu
½ûÂþÌìÌÃ
Search
Magazine
Search

Tax return in Portugal - Freelance work

Wibble2024

Apologies if this has been answered in the past. Addressing the tax gurus on this forum. I am a pre-Brexit resident in Portugal (on the NHR). In addition to my UK pensions, I do a little freelance work for two foreign companies. Question: Which form do I download for my next tax return? Which boxes do I complete? What information do I need from the organisations I did work for? Address? Company number? The income from this work was not large - around €4000.

See also

The tax system in Portugal Vat Tax on Legal Services acquired outside of the EUDouble tax treaty UK/PortugalTaxes for expats in PortugalNIF online for EU citizenTax Accountant - NHRExpat taxes
JohnnyPT

@Wibble2024,


it is highly recommended that you consult with a certified Portuguese tax professional (Contabilista), at least at the first year you have this kind of income.


For your specific situation, you will likely need the main Modelo 3 form plus the following Annexes:


Annex / Anexo J: This is the mandatory annex for declaring all foreign-sourced income, regardless of whether it is ultimately taxed or exempt under NHR/DTA. This is where you declare your foreign freelance income and your UK pensions.


Your freelance income falls under Category B (Rendimentos Empresariais e Profissionais). Since the work was for foreign companies and was likely performed outside Portugal (or may be eligible for exemption under the NHR rules, depending on the nature of the work and the Double Taxation Agreement (DTA) with the UK), you would typically declare it in Annex J.


Look for the specific quadro (section/box) relating to "Rendimentos da Categoria B" (Business and Professional Income). You will need to identify the country of source (e.g., UK, if the companies are UK-based) and the relevant article of the DTA (e.g., the article on Business Profits or Independent Personal Services) that allows for the exemption.



How to fill anexo J:


Annex / Anexo SS: This is required for self-employed/freelance activity ("Categoria B" income) to calculate Social Security contributions, even if the income is foreign-sourced and potentially exempt from IRS tax.




You can translate PDF/DOC formats into English using a Doctranslator, such as:

Wibble2024

Thank you again, Johnny. This is very helpful.