Guides

Lisbon Short-term Rentals Licence Information 2023

Essential Guide for Alojamento Local Licence applicants

Overview for Property Managers {#overview}

Last updated: 27 october 2023

This guide is currently being updated to integrate the Mais Habitação regulations that affect the short-term rental market in Lisbon. To read more about those changes, you can read our Mais Habitação and Short Term Rentals guide.

GuestReady has prepared an Essential Guide to Short-Term Rentals in Lisbon outlining the three main steps to help you obtain your Licença de Alojamento Local (short-term rental licence).

Before you start renting out your property on the short-term rental market in Portugal, you have to apply for a licence to operate as an Alojamento Local. This legislation was put into force in 2014[^ Decree-Law No. 128/2014, of August 29, amended by Decree-Law No. 63/2015 of April 23] and can be processed at the local Câmara Municipal through the Balcão Único Eletrónico.

This guide reflects the latest updates.

When applying for a licença de alojamento local, you will need to decide how you will operate your short-term rental; within the Regime Simplificado, where you can manage your accounting up to 200,000 euros in annual gross revenue. Or as a private limited company, Regime de Contabilidade Organizada, requires you to hire a Técnico Oficial de Contas to review and sign off on your economic activities.

Without a permit, you will not be able to list your property on online booking platforms or promote your property on the short-term rental market. Airbnb has been working with the Portuguese government to ensure that property owners are prohibited from publishing a listing if they do not operate according to the local legislation.

Before advertising your property on the short-term rental market you need to make sure you have completed the following steps successfully to comply with Portuguese law:

  1. Register with the Finanças
  2. Register your Alojamento Local at the Balcão do Empreendedor
    • This takes around 10-20 days to process.
    • Before you start the application process, make sure that you have the following information and documents ready to complete your registration for the Alojamento Local licence. Also, be aware that to move forward with the online registration, you will need to have the following at hand:Portuguese Nationals
      • Cartão de Cidadão
      • Identification card reading device
      • Or a Digital Key

      Foreign Nationals

      • Digital Key or a Digital Certificate from a lawyer, solicitor or notary
      • European Digital Certificate
      • If you do not have the above documents, you will need to complete your registration in person at the local city council.
  3. Ensure you meet the General and Safety Requirements to pass regular governmental audits.

Once you have the proper legal structure set-up to operate as a short-term rental and Airbnb in Portugal, we recommend to familiarise yourself with the regular administrative duties that you will be responsible for carrying out. These are:

  1. Paying the Taxa Municipal Turística
  2. Notifying the Serviço de Estrangeiros e Fronteiras (SEF) within three working days of guests arriving at your property.
  3. Submitting the Modelo 21-RFI and Modelo 30 to meet local tax obligations.

If you intend to register or are registered as a Regime de Contabilidade Organizada, we recommend that you speak to your certified accountant to guide you through the application process.

For questions or guidance related to the application process, please do not hesitate to contact GuestReady at +351 308 801 810 or email us at lisbon@guestready.com

 

Alojamento Local Definition {#definition}

Properties classed as an Alojamento Local are properties that provide temporary accommodation legally to paying guests (PAX) and which meet specific requirements that are highlighted throughout the guide.

Important information for property managers

For a property to be classed as an Alojamento Local it needs to meet the following criteria:

  • Maximum of 9 rooms in an entire property or 75% of the building units
  • Maximum occupancy per room is 2 Adult PAX.
  • Two cots or foldable beds can be added to a room for infants or children up to 12 yrs old.
  • If the property is an apartment or villa (see below for the property types) you can add 2 Adult PAX in the living room
  • Can accommodate up to a maximum of 30 PAX at a time
  1. Hostels have no set capacity limit on the number of PAX they host

If you are a property investor with multiple investments in the same building, please note that you will not be able to place more than 9 flats or 75% of the residential units in the building on the Alojamento Local market.

  1. A maximum of three rooms can be rented out if the hosts residência fiscal is the same as the Alojamento Local.

Types of Short Lets in Portugal

An independent residential property which can be used by a single family.
A self-contained residential unit in a dwelling with 2 floors or more.

Is an Alojamento Local that rents out individual rooms to guests in a building. This type of short let can carry the title of ‘hostel’ when it meets additional requirements. The Guest House can define itself as a hostel when it rents out beds in a dorm room[^ when the number of users is higher than the number of users in a room]

An Alojamento Local that operates in the same address as the host’s residência fiscal (tax address) and the rental unit is a bedroom. A maximum of 3 rooms can be rented out in this type of Alojamento Local.

What are áreas de contenção?

In the last few years, Portugal tourism industry has boomed and, with it, the demand for Alojamento Local has increased starkly. To help cities manage this new demand, Portugal created new legislation[^ Law nr 62/2018] which allows local councils to implement containment areas in their districts to restrict the number of short-term rental properties.

 

You will need to apply for a permit to operate as an Alojamento Local before the containment area is instated in your city. Once the containment area is in force, your local council has the authority to block all applications

Lisbon Containment Area

The Lisbon City Council met in 2022 to review the new Lisbon containment areas. The size of the containment zones was increased, and now affects the entire central area of the capital. The containment measures announced in 2019 remain in force to this day.

For the latest updates on this, please follow us on LinkedIn or Twitter.

 

This regulation impacts Zonas Turísticas Homogéneas which divide Lisbon according to the concentration of tourist attractions. The new regulation will require hosts to apply for a new licence to operate in the Zonas Turísticas Homogéneas.

Subject to a local housing pressure of 20%. In these areas new Alojamento Local licence registrations are not admissible, except when they refer to: Rehabilitation of ruined buildings or full rehabilitation of buildings that have been totally vacant for more than three years, where the local accommodation is integrated into a project of social or cultural scope; Or integrating the supply of affordable rental housing.

Please note: The conservation of buildings, is determined by a municipal survey that is conducted before and after construction work.

Learn more about how to request a survey of your property from the local city council.

Check if your property is inside the containment area in our map

Applying for the Alojamento Local licence in 3 steps {#application}

 

Step 1 – Register with the Finanças {#step1-tax}

Did you know that the Alojamento Local registration can be carried out by a third party? If you wish a representative to manage the application process, you will need to give them power of attorney. For more information, get in touch by giving us a call at +351 308 801 810 or email us at lisbon@guestready.com

Required Documents:

To apply for the Alojamento Local Licence, you will need the following documents and information at hand:

Required Documents:

For this step, you will need the following documents and information:

  • An Identification Document
  • Número de Identificação Fiscal (NIF)
  • The expected income of the business activity
  • The anticipated start date of the business activity
  • Property address (if this is not the same as your tax address)

First and foremost, you need a NIF – Número de Identificação Fiscal to carry out any official activity in Portugal. To apply for a NIF from abroad, you can get a temporary NIF number from an attorney based in Portugal who agrees to act on your behalf. If you are not an EEA citizen and are applying for Portuguese residency through the Golden Visa programme, you can apply for a Portuguese NIF number at the same time. Find out more about getting a NIF here.

Once you have your NIF you can register with the Finanças. This will allow you to legally earn an income on the short-term rental market in Portugal.

There are two ways you can be taxed in Portugal if you want to operate an Alojamento Local:

  • You will need to decide if you want to operate your short-term within the Regime Simplificado or Empresário em Nome Individual, where you can manage your accounting up till 200,000 euros in annual gross revenue.
  • Or as a private limited company, Regime de Contabilidade Organizada, which requires you to hire a Técnico Oficial de Contas to review and sign-off on your economic activities.

If you choose to operate as a Regime de Contabilidade Organizada, a certified accountant will guide you through the Portuguese tax system. This document has been written to provide guidance for the Regime Simplificado: You have to register for taxes as a Category B Rendimentos empresariais e profissionais of the Imposto sobre o Rendimento de Pessoas Singulares (IRS).

Within the Regime Simplificado, the total income of a property will fall under the tax Category B where 35% of the income is taxed at 28%. The remaining 65% is not subject to tax as this is seen as part of the operating costs.

For example:

If your property generates € 1000 within one tax year, you will need to pay tax on € 350 (35%) at a 28% tax rate (2019)[^ See more here: http://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/tabela_ret_doclib/Pages/default.aspx]:

€ 1000 × 35% = € 350 (taxable income)
€ 350 × 28% = € 98 (tax payable to IRS)
€ 1000 – € 98 = € 902 (tax free income)

*If your Alojamento Local is within a containment area, your income will be taxed at 50%.

How to register your business at the local tax authority {#how-to-register}

Follow these steps to open an economic activity with the Regime Simplificado in the Finanças portal:

1. Set-up and login to [Portal das Finanças]

 

  1. Login to Portal das Finanças → Iniciar Sessão → Os Seus Serviços → Serviços: Entregar

 

2. Declarações: Actividade

 

3. Actividade: Início de Actividade
→ Submit Entrega de Declaração de Início de Actividade → It will open in a new window with a form where you can fill in the remaining information.

Actividade: Início de Actividade (Activity: Beginning of the Business Activity) → Entrega de Declaração de Início de Actividade (Submission of the ‘Beginning of Business Activity’ Proof) → It will open in a new window with a form where you should fill the remaining information.

 

4. At the Beginning of the Business Activity form, we advise to fill in the following details:

A. Type of Passive Subject as Cat. B – Rendimentos Empresariais

B. In the CAE / CIRS Code [^6] write 55201 Alojamento Mobilado para Turistas or 55204 Outros locais de Alojamento de Curta Duração .

C. In Atividade Exercida enter the Data de início de atividade; and check ✓ where it says Transmissões Intracomunitárias [^7] (see image)

Note: After placing the check ✓ in the Transmissões Intracomunitárias, corresponding to the VAT Information Exchange System (VIES), you then need to inform the booking platforms that you activated the VIES and that the following invoices should come without VAT

D. In IVA, in Volume de Negócios, write the valor esperado de faturação, in Anexo E check ✓ the “Não”. Below, where it says IR → in the Valor Anual de Rendimentos Estimados (IRS) → write the expected annual billing amount (this will be equal to the monthly amount multiplied by the number of months remaining until the end of the year).

E. In the Operações/ Op. Iva / Reembolso tab, in the first box Tipo de Operações , check ✓ the Tr. de bens e/ou prestações de serviços que conferem direito à dedução (VAT exempt) OR, the Tr. de bens e/ou prestações de serviços que não conferem direito à dedução (artº 9º do CIVA) (not VAT exempt), depending on whether you are exempt of paying IVA or not.

F. In the same tab, in the Prestação/Aquisição de Serviços Intracomunitários – IVA section → Check ✓ where it says Efectua ou adquire prestações de serviços intracomunitários.

 

G. In IBAN para Efeito de Reembolsos de IVA e IR fill in your IBAN and SWIFT / BIC number.

H. In the Contabilidade tab, in the first box, check ✓ where it says Não Possui Contabilidade Organizada.

I. Lastly, in the Opções IR/ Repr. options you should include the address of your Alojamento Local if this is different from your fiscal residency.

 

The first step is complete. You should now be registered with the Finanças and can move forward to step two and apply for your Alojamento Local licence at the Balcão Único Eletrónico.

Step 2 – Register your Alojamento Local {#step-2}

 

Required Information & Documents:

Once your business is registered with the Portuguese Tax Authority you can apply for the Alojamento Local licence[^8]. To apply for the licence, you need to compile the following information and documents to send to the Câmara Municipal:

You can download an overview of the checklist here.

Once you have all the documents and information compiled that you need to process your application for your Alojamento Local licence, you can start your application online.

Please note: The size of all files combined (form and attachments) cannot exceed 2MB.

A. To get started access the Balcão Único Eletrónico through the Portal da Empresa.

To complete this step online you will need your Cartão de Cidadão, Digital Key or an Online Certificate from a lawyer, solicitor or notary. Alternatively, you can submit a European Digital Certificate. If you are registering with your citizen ID card, you will need an need an ID card reader. Further, you will need the following documents and information to complete your registration successfully:

To submit the registration you need to have a card reader to use the Citizen Card. Further, you will need the following documents and information to complete your registration successfully:

 

An autorização de utilização is a legal document issued by the city council of the property that defines the type of use allowed for a particular building or dwelling. This document certifies that the property or rental unit meets all legal health & safety requirements, to be used, whether for residential or other purposes, related to any branch of activity.

To obtain this document, you must go to the local city hall. The contact details for Lisbon’s city council can be found below:

Câmara Municipal de Lisboa | www.cm-lisboa.pt
Rua Nova do Almada nº2, 3º Piso
1100-060 Lisboa

Phone: +351 808 203 232 / 218 170 552 (Monday to Friday: 9 am – 7 pm)

 

As the liable person, you are responsible for the safekeeping of the property, ensuring that your guests are aware of rules and regulations. You are also responsible, along with your guest – regardless of culpability – for damages caused to the building.

If the accountable person is not the property owner, he or she must sign an agreement that gives them the authorisation to act on behalf of the property owner.

 

  • Moradia
  • Apartamento
  • Estabelecimento de Hospedagem
  • Quartos

 

In order to standardise information, the counting of beds (fixed or convertible) and guests in Alojamento Local properties, namely in hostels with bunk beds, should be carried out as follows

 

1 single bed = 1 bed = 1 guests
1 double bed = 1 bed = 2 guests
1 single bunk = 2 beds = 2 guests
1 double bunk = 2 beds = 4 guests

 

Please Note: Although getting a third party liability insurance is a required step to obtain your Alojamento Local licence this requirement has only recently been introduced. At the moment, there is no standard policy in place in Portugal to cover an Alojamento Local under the third party liability insurance policy. To help pick an insurance company that is right for you we recommend you to speak to a member of our team.

 

Caution: Please be aware that when presenting the urban building document, it must have been obtained from the Portuguese Tax Authority within the last 6 months. In case there are multiple owners of the property you will have to present a signed Comodato between all the download here.

 

Download template lease agreement (in portuguese) .

 

To register as a Alojamento Local is free of charge and can be completed online through the Balcão Único eletrónico. Alternatively, you can make the request in person by visiting the Gabinete do Munícipe. Please address your application to Presidente da Câmara.

Please note: It takes 10 to 20 business days to process an application. Once your application has been approved a número de Alojamento Local will be sent to your registered address. Once you have received your registration number you will be able to list your property on booking platforms such as Airbnb and Booking.com. Most bookings platforms today will request the registration number in order to list your property on their platform. The registration number needs to be displayed with all online and offline promotional activities related to the property.

Lojas de Cidadão and many municipalities provide guided support to help you obtain your Alojamento Local licence.

Help! I can’t submit my request online {#support}

If you have issues processing your application online, you can submit your application at your local city council. Once the online issues are resolved the city council will assign a registration number within 5 days. If the registration is submitted in paper form to the City Council, the original document of the terms of responsibility subscribed by the owner are kept on file.

For questions related to Lisbon’s containment areas and local legislation you can visit their office by appointment.

Gabinete do Munícipe,
Câmara Municipal de Lisboa | www.lisboa.pt
Rua Nova do Almada, n.º 2 3º piso,
1100-060 Lisboa

Customer Service by Phone: 808 203 232 / 218 170 552 (Monday to Friday – 9 am – 7p.m.)
Customer Service Office hours: Monday-Friday – 9 am to 12 pm – 2.30 to 4.30 pm; October-June.

To track the status of your application visit the National Registry of Alojamento Local website.

To track the status of your application visit the National Registry of Alojamento Local website.

 

What to do if your application is rejected

There are a few reasons why your application might be rejected by your local city council.

  • The information provided was incorrect
  • There was a violation of the defined regulations
  • Use class of the property

If your application is not approved after your first attempt you can re-submit your request after making the necessary adjustments that led to the rejection of your application. Please note, the platform might not highlight missing or incorrect information. This can cause you to resubmit the application multiple times before getting approved.

Did you know that the Alojamento Local registration can be carried out by a third party? If you wish a representative to manage the application process, you will need to give them power of attorney. For more information, get in touch by giving us a call at +351 308 801 810 or email us at lisbon@guestready.com

You completed the second step of this journey! You are ready to move on to the third and final step of this guide. Please make sure you meet the general and safety requirements before you can welcome your first guests to your Alojamento Local.

Step 3 – Meeting the General and Safety Requirements {#step3-general-safety}

Download the mandatory general safety requirements checklist here

 

General requirements {#general-requirements}

Properties that operate as Alojamento Locals must meet the following regulations:

  • Hold adequate conditions of conservation and operation of facilities and equipment such as the Alojamento Local kit which includes a first aid kit, fire extinguisher, fire blanket, identification plate and complaints book
  • Be connected to the public water supply system or provide a private water supply system from an official approved source
  • Be connected to the public sewer system or equipped with septic tanks designed for the maximum capacity of the property
  • Have access to hot and cold running water
  • Have a window or balcony with direct access to the outside to ensure proper ventilation
  • All furniture provided in the dwelling should meet minimum health & safety regulations;
  • Window blinds or light blocking system should be in place and operational
  • Have doors equipped with a security system that ensures the privacy of the users
  • Sanitary facilities must have a security system that guarantees privacy
  • Property can be easily be cleaned and meets general health and safety standards

Note: In the case of “Hostels” the regulations around operational requirements and conditions have not yet been published.

Security Requirements {#security-requirements}

Documents and information on mandatory posting in each AL.

To meet Portugal’s security standards, you have the responsibility as a landlord to ensure that the following information and signs are visibly displayed in your Alojamento Local. The below guidelines are here to help you meet the local guidelines set out by the Portuguese government.

National Emergency Number

According to the Alojamento Local legislation, the national emergency number (112) must be indicated in a place visible to guests.

  • Provide information about your closest Centro de Arbitragem Arbitration Centers
  • Livro de Reclamações (Complaint Book) physical and electronic format and affix its cover page

It is compulsory for all suppliers of goods or service providers to have physical and electronic complaints book available. The cover page, which is sold together with each complaints book, should be displayed in the property in a prominent place. You will need to ensure that the cover page is filled in with the following information:

 

 

COMPETENT ENTITY:
ASAE

ADDRESS:
Rua Rodrigo da Fonseca nº73, 1269-274 Lisboa

 

Where to buy: Imprensa Nacional Casa da Moeda

 

Information Guide

In all Alojamento Locais, an information book must be made available to guests in Portuguese, English and at least two other foreign languages including information about:

  1. Collection and selection of trash
  2. User manual of household appliances
  3. Noise levels and how to keep it at a minimum in order to respect the peace and rest of the neighbourhood
  4. Point of contact

In case the property has common areas, the rules and regulations laid by the building management about the use of the common areas need to be visibly displayed.

  • Fire extinguisher and user manual
  • Fire blanket and user manual
  • Photoluminescent warning signs

The following warning signs are mandatory for all Alojamento Local to display in their property:

  • Accommodations with a capacity of more than 10 people will have to adopt fire safety measures that include extra signage and safety equipment in addition to those presented here.

Please note: Fire warning signals need to be placed at 2 meters height to meet Portugal’s health and safety standards. It is recommended to place the fire extinguishing instructions at 1.40 meters height. See image below.

 

Please Note: The fire extinguishing blanket needs be placed at a distance from the stove that does not exceed an arm’s reach. The photoluminescent signal should be placed 2 meters high, above the blanket.

The Autoridade Nacional de Proteção Civil is the entity that is responsible to audit commercial and residential properties to ensure that they comply with the Segurança Contra Incêndios em Edifícios. To comply, you will need to ensure that the following items are present in your property to meet Portugal’s Segurança Contra Incêndios em Edifícios:

  • A fire extinguisher: the ABC Chemical Powder (6kg) or the Additive Water (5kg).
  • A fire blanket
  • The National Civil Protection Authority recommends to ensure to post fire safety measures and protocols in public areas of the building.

First aid kit

According to the indications of the Direcção Geral de Saúde, the minimum contents of a first-aid kit / box, marked with an appropriate label: a white cross on a green background, should include:

 

  • Compresses;
  • Band Aids;
  • Adhesive roll;
  • Non-elastic bandage;
  • Antiseptic solution (single dose);
  • Ethyl alcohol 70% (single dose);
  • Saline; (unidose);
  • Blunt point scissors;
  • Tweezers;
  • Latex disposable gloves;
  • Content inventory.

Signage of the First Aid Box

The white cross sign on a green background may be placed directly in the first aid box if it is visible.

You can buy a first aid kit here

 

Non-Smoking Sign

The 2008 Tobacco Law obliges all spaces that provide public services and who do not comply with the technical specifications of the smoke venting systems to put up a NO SMOKING sign.

Alcohol – Sale and Consumption

Although it is not common in an Alojamento Local to sell alcohol to guests you can sell alcoholic beverages with a licence. To sell alcohol to guests you will need to obtain a premises licence and display the relevant documentation and notices associated with the sale of alcoholic beverages in public view.

Arbitration Association Centers

In case of dispute with guests or local residents we recommend to display the information of a nearby arbitration center:

Centro de Arbitragem, a (Centro de Arbitragem de Conflitos de Consumo)

It is not required by law to visibly display information about an arbitration centre in your registered Alojamento Local. Nor is it mandatory to join an arbitration association to help resolve consumer disputes. If you wish to join an arbitration association, we recommend that you display the address of an arbitration association centre nearest to your Alojamento Local:

Lisbon Consumption and Arbitration Information Center

Rua dos Douradores, nº 116, 2º piso, 1100-207 Lisboa
+351 218 807 030
juridico@centroarbitragemlisboa.pt
Hours: Monday to Friday – 11 am to 13 pm

If the Alojamento Local is in an area with more than one Arbitration Center, you can choose the one nearest to you or refer to several Arbitration Centers.

Audit

Within 30 days after submitting your short-term rental application online the city ​​council will book an appointment with you to audit your property against Portugal’s legal health & safety requirements. The audit may also be carried out by the Autoridade de Segurança Alimentar e Económica (ASAE) and the competent city ​​council, and, upon request of the ASAE, Turismo de Portugal IP can also be requested to verify your properties compliance with the law

Short Let Advertising Regulations

Identification and advertising

The name or logo and the registration number needs to be displayed in ALL advertising, commercial documentation and merchandising of the Alojamento Local. As an Alojamento Local operation, you are not permitted to promote your business as a tourist entity.

DO NOT falsely advertise your short-term rental to the public by promoting features that the property does NOT have or by suggesting that you operate a licenced touristic entity, such as a hotel or tourist village

Only lodgings which meet the requirements laid down for this purpose may use the name ‘hostel’.

The property types Estabelecimento de Hospedagem and Quartos may use the term “bed & breakfast” or “guest house” commercially.

Identification plate

All Alojamento Local must display an identification plate.

Model and characteristics of identification plates

Transparent, extruded and polished acrylic material, 10 mm thick, with the following characteristics:

  • Dimension of 200 mm × 200 mm;
  • Arial 200 font, dark blue in color (pantone 280);
  • Application with a distance of 50 mm from the wall (using stainless steel screws in each corner: 8 mm in diameter and 90 mm in length).

You can order an Identification plate from any supplier as long as the plate meets the above specifications. You can buy the plate here

Where to display the Identification plate:

In Estabelecimento de Hospedagem, Apartamento and Quartos, the identification plate needs to be visibly displayed at the entrance of the property.

In a Hostel, the identification plate needs to be displayed on the exterior wall of the property in the vicinity of the main entrance.

 

Final considerations for Property Managers

Regular obligations

It is important to know what your regular obligations will be once that you start operating an Alojamento Local. Please find an overview of your obligations below:

Taxa Municipal Turística {#tourist-tax}

The Taxa Municipal Turística is a ‘contribution fee’ every overnight guest has to pay to the local municipality. The owner of the Alojamento Local is responsible to collect the fee from guests and pay this to the city council. The fee is used towards strengthening the city’s security, investing in its cultural offerings and improve its public spaces.

Lisbon collects a 2 EURO TMT fee per night for up to seven nights per guest above the age of 13. No VAT is applied to the TMT tourist tax fee.

Airbnb automatically collects this fee via its platform on behalf of landlords. But be careful, not all booking platforms provide this service and require owners to manage the monthly or quarterly payments to the city council via the online platform.

Communication to the Serviço de Estrangeiros e Fronteiras (SEF) borders and foreigners agency {#communication-to-SEF}

The Serviço de Estrangeiros e Fronteiras (SEF) has made it mandatory for everyone who offers accommodation to paying foreign national(s) to notify the SEF within three working days of the arrival of their guest(s). There are three ways to share guest arrival information with the SEF:

  1. Online, directly via the Sistema de Informação de Boletins de Alojamento’s (SIBA) accommodation bulletin information system online portal
  2. In person by submitting the guest information via the Accommodation bulletin in a SEF delegatio at the Loja do Cidadão.
  3. In person, when there is no SEF you can submit the guest information to the Guarda Nacional Republicana or the Polícia de Segurança Pública.

To set-up an account on the SEF portal please follow the below instructions and allow up to 48 hours for your registration to be processed

How to Register with the SEF

Create an account on the Sistema de Informação de Boletins de Alojamento (SIBA) website. You will be asked to complete a form and once submitted, please allow up to 48 hours for your application to be processed. Once your application is approved you will receive an activation key in your email inbox.

It is a legal obligation to collect a copy of your guest ID and share their information with the SEF within 3 working days.

Your Tax Obligations

It is important to understand your tax obligations as a Empresário em Nome Individual operating an Alojamento Local in Portugal. Please find an overview of your tax obligations below:

  • Issue a receipt up to 5 days after a reservation is confirmed, or 5 days after check-in.
  • If you do not submit invoices directly into the tax authority’s online portal, you are required to send all receipts that were issued the previous month as a SAF-T file before the 15th of each calendar month.
  • If you are not exempt you are required to submit a VAT return at the end of each month. If you are VAT exempt, we recommend checking if you have invoices with a reverse charge. You can claim back tax for these invoices in the following month by submitting the Modelo 30:
  • The submission of the Modelo 30 has to be completed by the second month following that in which the payment occurs from your short let. It should be noted that if you do not have the Modelo RFI21 of the entities to which you make payments, you will be taxed at 25%

If you are registered as a Regime de Contabilidade Organizada, we recommend that you speak to your certified accountant.

You completed all the steps of this guide!

  1. You registered with the Finanças
  2. You registered your Alojamento Local
  3. Audited your short let against Portugal’s health and safety standards

You should now have a good understanding of all the regular legal and tax obligations of short-term rentals. Once your Alojamento Local licence is approved, it’s time to promote your property and welcome your first guests!

 

Property Management Services

Partner with GuestReady today and take the hassle out of short-term renting. Get in touch today by calling us or emailing us directly at lisbon@guestready.com. We’re happy to help.

Explore our services by visiting our website

Note: This page is for informational purposes only. The information provided above isn’t intended to be legal advice. If you’re unclear about how any of these laws apply to you, seek advice from a lawyer or other legal advisor.

[Regime Simplificado]: Simplified tax regime
[Moradia]: Villa
[Apartamento]: Apartment
[Estabelecimento de Hospedagem]: Guest House
[Quartos]: Rooms
[Actividade: Início de Actividade]: Activity: Beginning of the Business Activity
[Sistema de Informação de Boletins de Alojamento’s]: accommodation bulletin information system
[Atividade Exercida]: Business Activity
[áreas de contenção]: containment areas
[Alojamento Local]: short-term rental
[Alojamento Mobilado para Turistas]: furnished lodging for tourists
[Apartamento]: Apartment
[Ata da assembleia de condóminos]: Condominium Residents Minute
[Autoridade de Segurança Alimentar e Económica]: Food and Economic Security Authority
[Autoridade Nacional de ProAlojamento Mobilado para Turistas furnished lodging for touriststeção Civil]: National Civil Protection Authority
[Autoridade Tributária e Aduaneira]: Portuguese Tax Authority
[autorização de utilização]: usage title
[Balcão Único Eletrónico]: Single Electronic Desk
[Loja do Cidadão]: citizen center
[caderneta predial urbana]: urban building document
[Câmara Municipal]: City Council
[Cartão de Cidadão]: Portuguese ID Card
[Centro de Arbitragem de Conflitos de Consumo]: Consumption Disputes Arbitration Center
[Centro de Arbitragem]: Arbitration Center
[Chave Móvel Digital]: Digital Mobile Key
[código de acesso à certidão permanente do registo comercial]: access code to the permanent certificate of the commercial registration
[Comodato]: consent agreement
[Comunicação Prévia]: prior communication
[Contabilidade]: Accounting
[contrato de arrendamento]: lease contract
[Data de início de atividade]: activity start date
[declaração de início ou alteração de atividade nas Finanças]: proof of submission of the beginning of the business activity to the Portuguese Tax Authority
[Declarações: Actividade]: Declarações: Actividade
[Direcção Geral de Saúde]: Directorate-general for health
[Efectua ou adquire prestações de serviços intracomunitários]: Provides or acquires intra-community services
[Empresário em Nome Individual]: sole trader
[Entidade de Resolução Alternativa de Litígios de Consumo]: Alternative Dispute Resolution Body
[Entrega de Declaração de Início de Actividade]: submission of the ‘beginning of business activity’ proof
[Estabelecimentos de Alojamento Local]: short-term rentals
[Estabelecimento de Hospedagem]: Guest House
[Finanças]: Portuguese tax authority
[freguesia]: parish
[Gabinete do Munícipe]: Office of the Municipality
[Guarda Nacional Republicana]: Republican National Guard
[IBAN para Efeito de Reembolsos de IVA e IR]: IBAN for tax returns and IR
[Imposto sobre o Rendimento de Pessoas Singulares]: individual income tax
[Iniciar Sessão]: Login
[IVA]: VAT
[Licença de Alojamento Local]: short-term rental licence
[Livro de Reclamações]: Complaint Book
[Lojas de Cidadão]: citizens centre
[Moradia]: Villa
[Autoridade Nacional de Proteção Civil]: National Civil Protection Authority
[Não]: No
[Não Possui Contabilidade Organizada]: You do not have Organized Accounting
[número de Alojamento Local]: short-term rental registration number
[Número de Identificação Fiscal]: fiscal identification number
[Oficial de Contas]: official accountant
[Os Seus Serviços]: your services
[Outros locais de Alojamento de Curta Duração]: alternative short-term rentals
[Pessoa Coletiva]: Company
[Portal da Empresa]: Business Portal
[Polícia de Segurança Pública]: Public Security Police
[Quartos]: Rooms
[Presidente da Câmara]: City Council Mayor
[Regime de Contabilidade Organizada]: organized tax regime
[Registo do Alojamento Local]: Short Term Rental Registration
[Rendimentos Empresariais]: business income
[Rendimentos empresariais e profissionais]: Business and professional earnings
[residência fiscal]: official address for tax purposes
[Seguro de responsabilidade civil]: civil liability insurance
[Segurança Contra Incêndios em Edifícios]: building fire safety regulations.
[Serviço de Estrangeiros e Fronteiras]: borders and immigration agency
[Serviços: Entregar]: Services: Deliver
[Sistema de Informação de Boletins de Alojamento]: Accommodation Bulletin information
[Turismo de Portugal IP]: Portuguese Tourism Bureau
[Técnico Oficial de Contas]: certified accountant
[Taxa Municipal Turística]: Municipal Tourist Tax
[Termo de responsabilidade]: Term of responsibility
[Tipo de Operações]: Operations Type
[título de utilização válido do imóvel]: valid property usage title
[Transmissões Intracomunitárias]: VAT Information Exchange System (VIES)
[Valor Anual de Rendimentos Estimados]: Estimated Annual Income
[valor esperado de faturação]: (monthly) expected billing amount
[Volume de Negócios]: turnover
[Zonas Turísticas Homogéneas]: Tourist Zones
*[licença de alojamento local]: short term licence

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