Complete tax filing, bookkeeping, and compliance support for freelancers and sole proprietors working across borders.
Freelancing across borders means navigating registration requirements, tax filings, invoicing rules, VAT obligations, and social security contributions in every country where you work. Each jurisdiction has its own freelancer status — Portugal uses recibos verdes (green receipts), Spain has the autónomo regime, and Brazil requires MEI or carnê-leão registration. Getting it wrong can mean unexpected tax bills, penalties for late registration, or losing access to social security benefits. Tytle handles the full lifecycle: we help you register in the right jurisdiction, set up compliant invoicing, track deductible expenses, file quarterly and annual returns, and manage your social security obligations — so you can focus on your work instead of paperwork.
Opening activity with recibos verdes requires a NIF, choosing the correct CAE activity code, and opting into the simplified or organized accounting regime. Most freelancers also need to register for social security (Segurança Social) within 12 months. Tytle handles the full registration, advises on the best regime for your income level, and sets up your invoicing through the Portal das Finanças.
Spain's autónomo regime requires registration with both the tax authority (Hacienda, Modelo 036/037) and social security (RETA). Quarterly VAT (Modelo 303) and income tax (Modelo 130) filings are mandatory from day one. New autónomos get a reduced social security rate (€80/month for the first year). Tytle manages registration, quarterly filings, and annual returns (Modelo 100).
Invoicing clients in other EU countries requires understanding reverse-charge VAT, Intra-Community supply rules, and when to register for VAT in the client's country. Invoicing outside the EU has different rules again. Tytle ensures your invoices are compliant with local requirements, applies the correct VAT treatment, and files VAT returns in every relevant jurisdiction.
Freelancers can deduct business expenses to reduce their taxable income, but the rules vary by country. Portugal's simplified regime allows automatic deductions (15% of revenue for services, 25% for sales). Spain allows specific documented expenses including home office, travel, and equipment. Tytle tracks your expenses, categorizes them correctly, and maximizes your deductions in each jurisdiction.
Portugal simplified regime deduction
15% of gross revenue (services)
Spain autónomo social security (year 1)
€80/month (flat rate)
Portugal social security rate
21.4% of declared income
Spain quarterly filing frequency
Every 3 months (Modelo 130 + 303)
EU VAT registration threshold (PT)
€14,500/year
EU VAT registration threshold (ES)
None (always required)
Portugal VAT rate (standard)
23%
Spain VAT rate (standard)
21%
Yes, in most cases. If you're performing services or earning self-employment income while residing in a country, you're required to register with the local tax authority. In Portugal, this means opening activity with recibos verdes. In Spain, you must register as an autónomo. Failing to register can result in penalties and back-taxes. Tytle helps you determine where to register and handles the process.
Recibos verdes is Portugal's freelancer invoicing system managed through the Portal das Finanças. You issue receipts for each payment received and can choose the simplified regime (automatic deductions) or organized accounting. Spain's autónomo is a broader self-employment status requiring quarterly tax and VAT filings, plus mandatory social security contributions from day one. The key difference: Portugal lets you defer social security for 12 months; Spain requires it immediately.
For EU clients: you typically apply the reverse-charge mechanism (no VAT charged, client self-assesses). Your invoice must include both VAT numbers and the note 'Reverse charge — VAT to be accounted for by the recipient.' For non-EU clients: services are generally VAT-exempt (exported services). Your invoice must clearly state the exemption reason. Tytle sets up compliant invoice templates and advises on the correct treatment for each client.
Common deductible expenses include: office space or home office costs, computer and equipment, software subscriptions, professional development and courses, travel for business purposes, accounting and legal fees, insurance, and marketing costs. In Portugal's simplified regime, you get an automatic 15% deduction instead. In Spain, you must document every expense. Tytle tracks your spending and ensures you claim the maximum legal deduction in each country.
It depends on your revenue and where your clients are located. In Portugal, you're exempt from VAT if your annual revenue is below €14,500. In Spain, all autónomos must charge VAT regardless of revenue. For cross-border services within the EU, the reverse-charge mechanism usually applies (no VAT charged). For services to non-EU clients, VAT is generally not applicable. Tytle determines the correct VAT treatment for each of your client relationships.
Each country has its own rules. In Portugal, freelancers pay 21.4% of declared income to Segurança Social, with a 12-month exemption period when starting. In Spain, autónomos pay a flat €80/month in the first year, then income-based contributions. If you work in multiple EU countries, the country where you perform the majority of your work typically collects social security (A1 certificate determines this). Tytle calculates your obligations and ensures you're not paying into multiple systems unnecessarily.
Our international tax experts can help you navigate cross-border taxation with confidence.
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