Accounting for restaurants and cafés in Porto

Who is it for?

Restaurants, cafés, patisseries, bars and takeaways, whether run as sole traders or as companies, operating one or more premises.

VAT: two rates on the same bill

On the mainland, food and drink services are subject to VAT at 13%, with the exception of alcoholic drinks and soft drinks, which are taxed at 23% (item 3.1 of List II of the VAT Code). Juices, nectars and sparkling waters were reclassified to 13% in 2024. A menu item including a drink must show the two rates separately — which is why the configuration of the invoicing programme is the first thing we look at.

Invoicing and cash management

The certified invoicing software, the ATCUD code on each invoice, the submission of the SAF-T file and the daily cash reconciliation are the first things the tax authorities look at in a restaurant. We check the invoicing against the till deposits and payment terminals every month, to ensure the figures add up before anyone asks.

Shift-based pay

Shift work, working at weekends and on public holidays, night work, a meal allowance and fixed-term contracts during the peak season: the payroll processing It’s half the work involved in running a restaurant. Before you take anyone on, check how much it costs to employ someone at the employee cost calculator for the company.

Stock levels and margins

The cost of goods sold can only be determined through accurate stock-taking. We help you measure the margin by product category — kitchen, drinks, café — and identify where money is being lost.

Income Tax (IRS) or Corporation Tax (IRC)

For sole traders under the simplified scheme, income tax (IRS) is levied on 15% of catering turnover (Article 31 of the Income Tax Code); the business owner’s social security contributions are also calculated on a small proportion of turnover. In the case of a company, corporation tax (IRC) is payable on the profit and there is simplified corporation tax regime for smaller businesses. The simplified tax regime simulator or organised accounting It helps you compare.

How we work

Opening. Business activities, VAT, invoicing software and staff contracts – all to be sorted out before opening for business.
Every month. Invoicing, purchasing, banking and payroll, with the relevant documents available in the client area.
Monthly report. Sales, cost of goods, staff costs and profit margin – making decisions based on figures.

The accounts and tax returns are signed by a Certified Accountant registered with the Institute of Certified Accountants (see Legal information). The rules described here are those for 2026; the classification of each case is always confirmed at the first meeting.