About to register an activity
You need to confirm the tax framework, the invoicing, the VAT regime and the initial obligations.
03 · Who we serve · Profile 02
Sole traders and freelancers.
Registering an activity, VAT, Social Security, income tax and the choice between the simplified regime and organised accounting raise questions of their own. Support should be adjusted to the type of activity, the level of income and the stage the professional is at.
A Typical situations perfil 02
Independent activity also needs a framework and continuity.
First documents
Invoices, invoice-receipts, withholdings and exemptions should be understood before they become routine.
The activity has grown
Higher income can change obligations and justify analysing a move to organised accounting.
Sole trader or company
As the activity evolves, it may be necessary to compare the different frameworks before deciding.
B Services usually relevant 04
Services that usually accompany this profile.
01Sole traders, freelancers and income tax
Tax framework of the activity, organisation of income and expenses, and income tax obligations.
See details02Tax compliance and obligationsReturns, deadlines and periodic obligations followed throughout the year.
See details03Certified AccountingOrganisation, recording and regular monitoring of accounting information.
See details04Management consultingInterpretation of results, costs, liquidity and information for decisions.
See detailsC Frequent questions 02 answers
Company or sole trader: how does the support differ?
A company always requires Certified Accounting. A sole trader may be under the simplified regime or organised accounting, depending on the applicable situation. Support is defined according to the regime, the activity and the existing obligations.
Does a freelancer need an accountant?
It depends on the framework. Under the simplified regime it may not be mandatory, but it can help organise VAT, Social Security, income tax and other obligations. Under organised accounting, a Certified Accountant is required.