Portugal Business structure
Restaurant 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: Restaurant.
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
- On-site dining with organised table service.
- Takeaway sales suited to the menu and kitchen capacity.
- Private bookings and group meals.
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.
Plan the opening around the premises
gov.pt requires municipal Mera Comunicação Prévia before operation. Incorporating the company does not replace it. Have the premises, works and customer facilities assessed against the intended restaurant before committing.
ASAE describes HACCP-based procedures. Arrange their implementation in the kitchen with the appropriate specialists. For business planning, cost a trial menu including ingredients, waste, preparation time and capacity per service. Put the lease deposit, equipment, opening stock and payroll on a cash schedule. Revenue based on a fully occupied dining room does not by itself explain how the opening will be funded.
02 / Next steps for your project
Questions to prepare your application
- Have you identified premises and checked their proposed use?
- Is the kitchen equipped or does it need fitting out?
- Which staff are needed before the first service?
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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