How to open activity (abrir atividade) as a TVDE driver in Portugal

Published 17 August 2026 · Ler em português

Before your first paid trip, there's one step at the tax office: to invoice the fleet you work with, you must be registered with the Portuguese tax authority as a self-employed worker. It's called "abrir atividade" (opening activity), it's free, it takes ten minutes online, and doing it right saves you headaches for years. This guide walks through every screen and every decision, in plain English.

What you'll need

• Your NIF (tax number) and a password for the Portal das Finanças (or the Chave Móvel Digital);
• The IBAN of the account where you want refunds;
• The name and NIF of the fleet you'll work with;
• An honest estimate of how much you expect to invoice by year-end.

Step 1: Log in to the Portal das Finanças

Go to the Portal das Finanças and search for "Início de Atividade" (Serviços → Atividade → Início de Atividade). You can also do it in person at a tax office or a Loja de Cidadão, but online is faster.

Step 2: Pick the right CAE code: 49320

The CAE is the code that tells the tax office what you do. For TVDE drivers the usual code is CAE 49320, occasional passenger transport in light vehicles. A wrong CAE won't stop you from working, but it creates VAT and Social Security confusion that takes real effort to fix later.

Step 3: VAT: almost everyone starts exempt (artigo 53.º)

The form asks for your expected turnover. If your estimate, scaled to a full year, stays under €15,000, you generally fall under the article 53 exemption regime: you don't charge VAT on your receipts to the fleet, and you don't file periodic VAT returns.

That's the starting point for the vast majority of drivers. If your business grows, switching regimes has its own rules and deadlines. Zeelity watches your limits through the year and warns you before anything changes.

Step 4: The income estimate is not a contract

The number you declare is an estimate; the tax office uses it to place you in the right boxes. You're not locked to it. If reality turns out different, it gets adjusted. What matters is not overshooting (which can push you into obligations you don't have yet) and not lowballing unrealistically.

Step 5: Social Security: registration is automatic, obligations aren't

When you open activity, the tax office notifies Social Security (Segurança Social) and your registration as a self-employed worker happens automatically. For first-time self-employed workers there is, as a rule, a contribution exemption for the first 12 months, but the exact conditions depend on your situation, so confirm your specific case.

After that, you enter the quarterly rhythm: in January, April, July and October you declare what you received in the previous three months, and your contribution is calculated from that.

After activity is open: what changes day to day

• Receipts. For each payment from the fleet, you issue a fatura-recibo (the famous "recibo verde") at the Portal das Finanças, with the fleet's NIF. The legal deadline is 5 business days after being paid. Careful: a receipt issued without the payer's NIF can never be cancelled. it's a permanent mistake. Always double-check the NIF before issuing.
• Income tax (IRS). Your activity income goes into the annual IRS return, category B. Under the simplified regime, only part of your income is taxed.

The three most common beginner mistakes

• Assuming the platform or fleet "handles your taxes". They don't. A self-employed driver is responsible for their own receipts, filings and deadlines.
• Issuing receipts without the payer's NIF. As above: unfixable.
• Postponing registration "until I earn more". Invoicing without an open activity means working outside the rules, and the fines cost more than the registration, which is free.

Quick questions

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