Portugal Trabalhador Independente — Modelo 3 / Anexo B & Segurança Social

Confirm the client is a fiscal resident in Portugal for the tax year and has a valid NIF. Establish whether they are under the general progressive regime, RNH (legacy), or IFICI, and whether their gross Categoria B receipts were above or below EUR 200 000 (the threshold that triggers mandatory contabilidade organizada).

Calculate the quarterly Social Security contribution base and the annual amount due. The base is 70% of gross quarterly receipts divided by 3 (monthly base), at the 21.4% rate. Confirm whether the client settled contributions on time, as arrears affect the IRS deduction.

Identify the nature of each income stream (services, goods, IP, hospitality) and apply the correct regime simplificado coefficient: 0.35 for general services and listed professions under art.º 151.º CIRS (advogados, médicos, engenheiros, consultores), 0.15 for sales of goods and hospitality/alojamento local, 0.50 for original IP, and 0.95 for residual. Subtract deductible SS contributions from the gross before applying coefficients where applicable. Flag any single-client concentration above 80% as a falso recibo verde risk.

Apply personal deductions (despesas gerais familiares, dependents, health, education, housing loan interest, PPR/pension plans) and verify IRS Jovem exemption tiers if eligible. If the client operates under RNH legacy or IFICI and has foreign-source income, cross-reference pt-nhr-ifici skill and populate Anexo L. Compute the adicional de solidariedade if rendimento coletável exceeds EUR 80 000.

Assemble the complete Modelo 3 declaration: rosto (cover page), Anexo B (Categoria B income), and any additional annexes (Anexo H, Anexo J, Anexo L). Cross-check that the retenções na fonte declared match the AT pre-filled data and reconcile discrepancies. Verify the IRS apurado, apply retentions and credits, and calculate the imposto a pagar or reembolso.

Submit the Modelo 3 electronically via the Portal das Finanças within the legal deadline (1 April – 30 June for most taxpayers). Confirm receipt of the nota de liquidação (tax assessment). If tax is due, confirm payment by the liquidação deadline (typically end of August for April–June filers). Set reminders for quarterly SS contributions and withholding (retenção) obligations for the following year.