Simplified regime or organised accounts?
Someone with category B income can be in the simplified regime or in organised accounts. The Tax Authority leaflet «Start of activity» states the threshold, what happens if it is exceeded, and who files the declaration when there are organised accounts.
The coefficients the simplified regime uses to determine income are not in that leaflet. They therefore do not appear here.
When organised accounts are mandatory
The leaflet states that organised accounts are mandatory above €200,000 of category B income. Below that amount they are optional. The option is made by a declaration of changes, by the end of March.
If the limit is exceeded
If the limit is exceeded in two consecutive years, or in a single year by more than 25% — the leaflet points to €250,000 — organised accounts apply in the following year.
What the simplified regime does not detail in this leaflet
In the simplified regime, income is determined by coefficients applied to income. The values of those coefficients are not in the leaflet that was read, so this article does not state them.
Who files the start of activity
With organised accounts, the leaflet says the start-of-activity declaration must be filed by a certified accountant.
Key takeaways
- Organised accounts are mandatory above €200,000 of category B income and optional below that.
- The option is made by a declaration of changes by the end of March.
- Two consecutive years above the limit, or one year above €250,000, lead to organised accounts in the following year.
- With organised accounts, the start of activity is filed by a certified accountant.
Frequently asked questions
Official sources
- Tax Authority leaflet — Start of activity (opens in a new tab)
Autoridade Tributária e Aduaneira ·
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