{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "pt/at/declaracao-inicio-atividade-pessoas-singulares",
  "version": "1.0.0",
  "title": "Portugal Declaration of Beginning of Business/Professional Activity for Natural Persons (Declaração de Início de Atividade)",
  "description": "The declaration a natural person (pessoa singular) intending to exercise a business or professional activity (Categoria B income, self-employment/sole-trader) must file with the Autoridade Tributária e Aduaneira (AT) before starting to work on their own account, per art.º 112.º/113.º of the Código do IRS and art.º 31.º of the Código do IVA (CIVA). Filed electronically through the Portal das Finanças (Atividade > Atividade > Submeter declarações-início, alteração e cessação) after authentication with the declarant's own tax number and access password, Cartão de Cidadão, or Chave Móvel Digital; a paper alternative remains available at any Serviço de Finanças. Based on the declared elements, AT automatically determines the declarant's IRS income-determination regime (Regime Simplificado or Regime de Contabilidade Organizada) and IVA regime (Regime Normal, isenção do art.º 9.º do CIVA, Regime Especial de Isenção do art.º 53.º do CIVA, or Regime Especial dos Pequenos Retalhistas) — these are computed outcomes, not separate fields the declarant selects on this declaration. This schema models exactly the three categories of information AT's own current guidance states the declarant must identify before submission (activity code(s), estimated turnover, and bank account IBAN/BIC), plus the anticipated activity-start date. It deliberately does NOT model: the resulting IRS/IVA regime classifications themselves (AT-computed, not declared); the optional election to waive the art.º 9.º CIVA exemption (art.º 12.º CIVA) or to adopt the special flat-rate regime for agricultural producers (art.º 59.º-A CIVA) or to opt into Regime de Contabilidade Organizada below the mandatory €200,000 threshold, none of which this leaflet's own text attributes specifically to this initial declaration as opposed to a subsequent declaração de alterações; the declaration of activity changes (declaração de alterações) or cessation (declaração de cessação), which are separate, distinct filings; the legal-person (pessoa coletiva) equivalent declaration, out of scope for this natural-person-scoped v1.0.0; and the paper Serviço de Finanças-counter alternative's own layout, since no current blank specimen of it was located this cycle (see VERIFICATION.md). GovSchema is independent and is not affiliated with, endorsed by, or operated by the Government of Portugal or the Autoridade Tributária e Aduaneira.",
  "status": "draft",
  "jurisdiction": {
    "country": "PT",
    "level": "national"
  },
  "authority": {
    "name": "Ministério das Finanças",
    "abbreviation": "MF",
    "url": "https://www.portaldasfinancas.gov.pt/",
    "operatedBy": {
      "name": "Autoridade Tributária e Aduaneira",
      "abbreviation": "AT",
      "url": "https://www.portaldasfinancas.gov.pt/at/html/index.html",
      "basis": "art.º 112.º/113.º do Código do IRS and art.º 31.º do Código do IVA (CIVA), per this document's own printed legal-basis footnotes"
    }
  },
  "process": {
    "type": "registration",
    "language": "pt"
  },
  "source": {
    "url": "https://info.portaldasfinancas.gov.pt/pt/apoio_contribuinte/Folhetos_informativos/Documents/Inicio_atividade.pdf",
    "retrievedAt": "2026-07-10",
    "documentRef": "\"Início de Atividade — Rendimentos empresariais e profissionais - IRS e IVA\" (15 pp.), AT's own current informational leaflet (dated março 2026), section \"DECLARAÇÕES DE ATIVIDADE\" / \"Declaração de Início de Atividade\", p.3/15"
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-10",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-10",
    "notes": "GOV-2143: opens Portugal's Business Formation vertical, closing Portugal to 6 of its 6 verticals. Portugal's own Business Formation gap had been re-screened and set aside in two prior cycles (GOV-1750, GOV-1797) on the strength of IRN's 'Empresa na Hora'/'Empresa Online' company pacto-social specimens (confirmed scanned images, no extractable text layer) and the acesso.gov.pt-gated sole-trader 'Início de Atividade' wizard (confirmed authenticated, no PDF fallback located at that time). This cycle re-confirmed both findings independently from scratch — a fresh curl fetch of https://justica.gov.pt/Portals/0/SUQ-1-08.pdf (Sociedade Unipessoal por Quotas pacto social specimen, HTTP 200, 687,898 bytes, 7 pages) extracted with pdfjs-dist returned 0 characters of text and 0 annotations across every page, re-confirming a pure scanned-image PDF with no field-level source to model against — but found a distinct, previously-unidentified source for the sole-trader path: AT's own current 'Início de Atividade' informational leaflet at info.portaldasfinancas.gov.pt, an unauthenticated, plain-text PDF (verified via pdfjs-dist: real extractable text across all 15 pages) dated março 2026, which documents in AT's own words exactly which elements the declarant must identify before submitting the (still authenticated) online declaration. This is the same 'official leaflet documenting a gated wizard's field content' pattern this registry has used before (e.g. se/migrationsverket/work-permit-application), not a workaround of the authentication gate itself. node tools/verify-sources.mjs registry/pt/at/declaracao-inicio-atividade-pessoas-singulares/1.0.0 confirmed clean immediately before opening this PR. See VERIFICATION.md for the full sourcing record, every disclosed scope decision, and the mock conformance test run."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering (Standards Engineer)",
    "assertedAt": "2026-07-10"
  },
  "license": "CC-BY-4.0",
  "fields": [
    {
      "name": "taxpayerNIF",
      "label": "Número de Identificação Fiscal",
      "type": "string",
      "required": true,
      "classification": "sensitive-pii",
      "description": "The declarant's own tax identification number (NIF), used to authenticate the online filing session at the Portal das Finanças (NIF plus access password, Cartão de Cidadão, or Chave Móvel Digital) and to associate the declaration with the declarant's existing cadastral record. The leaflet does not itself print a separate free-text name/address field for the declarant on this declaration, since identity and domicile are already on file with AT from the declarant's own taxpayer registration.",
      "sourceRef": "leaflet p.3/15, \"A declaração de início de atividade pode ser entregue através do Portal das Finanças, após autenticação com o número de identificação fiscal e senha de acesso, ou Cartão do Cidadão ou Chave Móvel Digital\""
    },
    {
      "name": "anticipatedActivityStartDate",
      "label": "Data Prevista de Início de Atividade",
      "type": "date",
      "required": true,
      "description": "The date the declarant anticipates beginning to work on their own account. The declaration must be filed before this date.",
      "sourceRef": "leaflet p.3/15, \"deve apresentar a declaração de início de atividade, antes de começar a trabalhar por conta própria\""
    },
    {
      "name": "primaryActivityCode",
      "label": "Código de Atividade Principal",
      "type": "string",
      "required": true,
      "description": "The code of the activity the declarant will exercise, per the table of activities in art.º 151.º of the Código do IRS (for professional/liberal activities) or the Classificação das Atividades Económicas (CAE — Rev. 4, per Portaria n.º 1011/2001, de 21 de agosto). Modelled as free text rather than an enum: both code tables together list well over a thousand codes, neither reproduced in full by the source examined this cycle.",
      "sourceRef": "leaflet p.3/15, \"Código(s) de atividade que vai exercer: lista de atividades do art.º 151.º do CIRS, atividades identificadas com a Classificação das Atividades Económicas (CAE– Rev. 4)\""
    },
    {
      "name": "secondaryActivityCodes",
      "label": "Códigos de Atividade Secundários",
      "type": "string",
      "required": false,
      "description": "Additional activity code(s), of the same kind as primaryActivityCode, when the declarant will exercise more than one business/professional activity from the outset. Modelled as a comma-separated list rather than a repeating field, since GovSchema v0.3 fields are flat (no array type; see SPEC.md §6.3) — the same convention used elsewhere in this registry (e.g. sg/spf/driving-licence-application's licence-class field). The source examined this cycle documents that more than one code may be declared but does not itself state a maximum count, so no upper bound is asserted here.",
      "sourceRef": "leaflet p.3/15, \"Código(s) de atividade que vai exercer\" (plural form used throughout this section)"
    },
    {
      "name": "hasMixedTaxedAndExemptActivities",
      "label": "Exerce Simultaneamente Operações Tributadas e Isentas (art.º 9.º CIVA)",
      "type": "boolean",
      "required": false,
      "description": "Whether the declarant will simultaneously carry out both operations subject to IVA taxation and operations exempt under art.º 9.º of the CIVA. When true, estimatedAnnualTurnover must reflect only the taxed activity/activities' own estimated turnover, per the source's own instruction.",
      "sourceRef": "leaflet p.3/15, \"Caso indique que exerce, simultaneamente, operações sujeitas a tributação e operações isentas ao abrigo do art.º 9.º do Código do IVA (CIVA) deve indicar, apenas, o volume de negócios previsto para a(s) atividade(s) tributada(s)\""
    },
    {
      "name": "estimatedAnnualTurnover",
      "label": "Volume de Negócios Estimado",
      "type": "number",
      "required": true,
      "description": "The estimated turnover (value of sales and/or services rendered, excluding IVA) for the period remaining in the calendar year in which activity begins, running from anticipatedActivityStartDate to 31 December of that year — not an annualised full-year figure. When hasMixedTaxedAndExemptActivities is true, this reflects only the taxed activity/activities' own estimate. This value is the basis on which AT automatically classifies the declarant's IRS income-determination regime and IVA regime; those resulting classifications are themselves out of scope for this schema (see the document's own top-level description).",
      "sourceRef": "leaflet p.3/15, \"Volume estimado de negócios até ao final do ano... o previsto para o período que resta do ano em que se verifica o início de atividade\"; p.4/15, \"Em função do valor anual de rendimentos estimados da categoria B constante da declaração de início de atividade, fica enquadrado num dos regimes\"",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "bankAccountIBAN",
      "label": "IBAN",
      "type": "string",
      "required": true,
      "classification": "sensitive-pii",
      "description": "The IBAN of a bank account held in the declarant's own name, to be associated with this activity.",
      "sourceRef": "leaflet p.3/15, \"IBAN e BIC/SWIFT de uma conta bancária em seu nome, para associar à sua atividade\""
    },
    {
      "name": "bankAccountBIC",
      "label": "BIC/SWIFT",
      "type": "string",
      "required": true,
      "description": "The BIC/SWIFT code of the same bank account identified by bankAccountIBAN.",
      "sourceRef": "leaflet p.3/15, \"IBAN e BIC/SWIFT de uma conta bancária em seu nome, para associar à sua atividade\""
    }
  ]
}