Portugal Business structure
Import-export in Portugal: self-employed or a company?
Your job title alone does not determine the right structure. Consider how you work, ongoing costs and your plans to move before deciding. These are the points to prepare for your business: Import-export.
Let’s discuss your project
A few details to understand your business and the next step.
Bertrand Jayol receives your enquiry for an initial assessment. Referral to the partner is considered with your agreement. Privacy
01 / Your business
How you earn shapes the questions to ask
- Purchasing goods from foreign suppliers.
- Reselling to distributors or business customers.
- Arranging shipments with logistics providers.
Choosing a business structure
| Consideration | Self-employed activity | Company |
|---|---|---|
| Organisation | Business carried on in your name; identify the applicable registration steps. | A separate entity; define ownership and management. |
| Administration | Understand the regime applying to your work and the returns required. | Allow for incorporation and organised accounting with a certified accountant. |
| Decision | Consider simplicity and the way your business will operate. | Consider ownership, organisation and recurring costs. |
There is no universal answer based only on your profession or turnover. These points prepare a discussion, not a personalised tax calculation.
Map the first shipment from supplier to customer
Trace one order through risk transfer, payment, transport and storage. Identify the business named in commercial and customs records. AT provides an EORI register for operators; prepare that point with the person handling customs when the flow requires it.
Your Europe distinguishes cross-border VAT situations. Have each route assessed rather than applying one rate or rule to every sale. Gather a reference product, conformity documents to check, a supplier invoice and delivery terms. Add returns, currency exposure and payment delays to the budget. Clarify what happens when goods arrive damaged before deciding how much stock the new business can finance.
02 / Next steps for your project
Questions to prepare your application
- Which products and countries are involved in the first shipment?
- Do you buy for resale or charge an intermediary commission?
- Who handles transport, formalities and storage?
Portugal
Before you incorporate
Registering as self-employed and incorporating a company are different routes. The choice depends on how your business actually operates. A Portuguese company alone does not determine your tax residence or the treatment of every source of income.
Information to gather
- Your country of residence and where you actually work.
- A description of the services or products you sell.
- Whether your customers are businesses or individuals, and their countries.
- Any shareholders, existing business structure and your planned timing.
Sources and references
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