When opening an activity as an independent professional, you must choose the "CIRS/CAE Code", in the information tabs to be filled in on the Tax Authority portal.
If you are an independent professional who will exclusively provide services, you must choose a CIRS code.
If you are an independent professional, who will develop a business activity, you must classify it as a CAE.
Table of article 151 of the CIRS: list of codes and to whom they apply
The list attached to article 151 of the CIRS refers, for the most part, to service provision activities (income from self-employed professionals).
It applies to self- employed professionals who exclusively provide services (obtaining professional income from the IRS category B).
The code from this list, which is selected, must be filled in when opening an activity in the AT. The available codes are as follows:
1 - Architects, engineers and similar technicians:
1000 engineering and architectural technical agents:
1001 Architects;
1002 Designers;
1003 Engineers;
1004 Technical Engineers;
1005 Geologists;
1006 Surveyors.
2 - Visual and assimilated artists, actors and musicians:
2010 Theater, ballet, film, radio and television artists;
2011 Circus Artists;
2019 Singers;
2012 Sculptors;
2013 Musicians;
2014 Painters;
2015 Other Artists;
2016 Cultural and artistic mediator (added by Ordinance No. 23/2022, of 01/07);
2017 Technical support for cultural and artistic activity (added by Ordinance No. 23/2022, of 01/07).
3 - Bullfighting artists:
3010 Bullfighters;
3019 Other bullfighting artists.
4 - Economists, accountants, actuaries and similar technicians:
4010 Actuaries;
4011 Auditors;
4012 Tax consultants;
4013 Accountants;
4014 Economists;
4015 Official accountants;
4016 Similar technicians.
5 - Nurses, midwives and other paramedic technicians:
5010 Nurses;
5012 Physiotherapists;
5013 Nutritionists;
5014 Midwives;
5015 Speech Therapists;
5016 Occupational therapists;
5019 Other paramedic technicians.
6 - Jurists and solicitors:
6010 Lawyers;
6011 Lawyers;
6012 Solicitors.
7 - Doctors and dentists:
7010 Dentists;
7011 Medical analysts;
7012 Surgeons;
7013 Ship doctors on ships;
7014 General practitioners;
7015 Dentists;
7016 Stomatologists;
7017 Physiatrists;
7018 Gastroenterologists;
7019 Ophthalmologists;
7020 Orthopedic doctors;
7021 ENT doctors;
7022 Pediatric physicians;
7023 Radiologists;
7024 Physicians from other specialties.
8 - Teachers and similar technicians:
8010 Explainers;
8011 Trainers;
8012 Teachers;
8013 Teachers or artistic educators (added by Ordinance No. 23/2022, of 01/07).
9 - Professionals dependent on official appointment:
9010 Statutory auditors;
9011 Notaries.
10 - Psychologists and sociologists:
1010 Psychologists;
1011 Sociologists.
11 - Chemicals:
1110 Analysts.
12 - Priests:
1210 Priests of any religion.
13 - Other people exercising liberal, technical and assimilated professions:
1310 Asset managers;
1311 Family helpers;
1312 Amas;
1313 Systems analysts;
1314 Archaeologists;
1315 Social workers;
1316 Astrologers;
1317 Parapsychologists;
1318 Biologists;
1319 Commissioners;
1320 Consultants;
1321 Typewriters;
1322 Decorators;
1323 Sportsmen;
1324 Ironers;
1325 Beauticians, manicurists and pedicures;
1326 Guides-interpreters;
1327 Journalists and reporters;
1328 Praised;
1329 Massage therapists;
1330 Real estate agents;
1331 Expert-evaluators;
1332 Computer programmers;
1333 Advertisers;
1334 Translators;
1335 Pharmaceuticals;
1336 Designers;
1337 Conservator-Restorer (added by Ordinance No. 23/2022, of 01/07).
14 - Veterinarians:
1410 Veterinarians.
15 - Other activities exclusively for the provision of services:
1519 Other service providers.
If, after verification, code by code, your activity is not included in this list, then it will be necessary to consult the CAE codes.
CAE: to whom it applies, where and how to obtain
The CAE applies to economic activities carried out by companies. However, it also applies to independent professionals who are individual entrepreneurs (individuals, earning business income in category B from the IRS).
The CAE must be completed when opening your finance activity.
According to the AT, if an activity cannot be classified according to the CIRS list, INE must be consulted in order to obtain the correct CAE, before opening the respective activity:
from the INE portal: in Information Requests ; or
by email: para info@ine.pt .
However, if you prefer to do it yourself, you can consult the CAE Code List and choose the one that best suits your activity.
If you still have doubts, you can visit the INE document, "Classification of Economic Activities Rev-3" , where you will find all the explanatory notes to the main CAEs and the secondary CAEs. However, be aware that this is a long document and a little daunting to consult. Even so, it will be important to clarify doubts, if you do not do so with INE.
In the article CAE Code: What is it and how to consult it, you will find more detailed information about the CAE, with guidelines and examples on how to find the CAE for your activity.
How many 151st (CIRS) codes, how many CAEs?
Individuals who exclusively provide services can only have CIRS 151 (professional income) codes: one main CIRS code and up to 4 secondary ones.
Individuals who carry out a business income activity may have one main CAE and up to 19 secondary ones.
Individuals who simultaneously carry out business and professional income activities may have a main CAE and up to 19 secondary ones and a primary CIRS code and up to 4 secondary ones.
Where to look up the CAE of any company
The SICAE platform aggregates data relating to all companies, associations and foundations registered in Portugal.
But it does not aggregate the CAE of individual entrepreneurs. If this is your situation, the CAE you choose remains within the scope of the AT and is not communicated to the SICAE.
In SICAE you can consult the CAE of any company incorporated in Portugal. Choose "CAE Query" and enter the requested data for CAE search (NIF / denomination).
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