Fleet or direct platform? How invoicing works in TVDE

Published 17 August 2026 · Ler em português

"Can I work directly for Uber?" It's the classic question of anyone arriving in TVDE, and the short answer is: in Portugal, the law puts an operator in the middle. This guide explains why, what the three possible paths are, and what each one means for your tax life.

What the law says

Law 45/2018, the "TVDE law", organises the sector into three layers: the platforms (Uber, Bolt), the TVDE operators licensed by IMT (the so-called fleets, with a licence of their own) and the drivers, with their TVDE driver certificate. Platforms can only work with licensed operators, not with loose individual drivers. That's why an independent driver doesn't invoice Uber or Bolt directly.

Path 1: Independent within a fleet (the most common)

You open activity as a self-employed worker and provide services to a Portuguese operator: the fleet. You get paid by the fleet and issue green receipts to the fleet, a Portuguese entity, with a Portuguese NIF.

Fiscally it's the simplest life in the sector: domestic receipts, the article 53 VAT exemption in most cases, Social Security on the normal quarterly rhythm, and none of the international obligations that complicate life for other platform workers.

Path 2: Being your own operator

Want to keep the fleet's slice? You can: by becoming a TVDE operator: incorporating a company (or ENI) with the sector's CAE, obtaining the IMT licence, insurance and obligations of your own. It makes sense for anyone thinking of scaling (more cars, more drivers); for a driver on their own, the bureaucracy rarely pays off at the start. It's a project in itself, and a topic for a conversation with an accountant before moving ahead.

Path 3: Employee of the fleet

Some fleets hire drivers as employees: an employment contract, a salary, deductions handled by the employer. No green receipts, no open activity, no quarterly declarations, and also without the flexibility and the margin of independent work. If you're in this model, the tax guides on this site don't apply to you: your employer takes care of everything.

How to choose a fleet

The cut. Commission or "slot fee". Understand exactly how much stays on the way and what it includes (car? insurance? fuel?).
The payment cadence. Weekly is the standard; odd payment terms are a warning sign.
The contract. Independent or employed? Demand clarity, because the two models have completely different tax lives.
The reputation. Driver groups know the fleets that pay on time, and the others.

Quick questions

Can I invoice Uber or Bolt directly?

As a simple independent driver, in practice no: Law 45/2018 requires platforms to work with TVDE operators licensed by IMT. Either you join a fleet (an operator) and invoice it, or you become an operator yourself, which means a company or ENI, the right CAE and a licence of your own.

Does the fleet handle my taxes?

No, if you work as an independent. The fleet pays you for the services; the receipts, Social Security, VAT and IRS are your responsibility. Only in the employment-contract model does the employer withhold for you.

Is it better to be a fleet employee or independent?

It depends on what you value. Employee means simplicity and labour protections, with less flexibility and, as a rule, less margin. Independent means flexibility and the whole margin, but the tax responsibility is yours. There is no single answer; there is the right answer for your situation.

Keep reading

Whatever the fleet, the receipts, the quarterlies and the deadlines stay on your side of the table, or on ours. Zeelity handles the independent driver's paperwork, with a certified accountant behind the service.

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This guide is informational and does not replace personalised advice. Every situation has its own details. When in doubt, talk to a certified accountant.