Recibos Verdes Fácil
How far you are from the VAT exemption limit
Updated · income tax and social security rules for 2026
See how much more you can invoice this year without charging VAT, and what happens if you pass the €15,000 limit of the VAT exemption scheme (article 53 of the VAT Code).
Enter how much you have invoiced this year to see how far you are from the limit.
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How the limit works
| Invoicing in the year | This year | Next year |
|---|---|---|
| Up to €15,000 | Exempt | Exempt |
| €15,000 to €18,750 | Exempt until the end of the year | Charge VAT from 1 January |
| More than €18,750 | Charge VAT from the moment you pass it | Charge VAT |
€18,750 is the limit plus the 25% margin of article 58. Either way you have 15 working days to file a change of activity declaration on the Portal das Finanças.
Frequently asked questions
What counts towards the €15,000?
Invoicing without VAT for supplies taxable in Portugal, which would pay VAT if you were not exempt. Services to businesses and private clients abroad that are not taxed in Portugal are left out, as are sales of capital goods such as your business computer or car (Tax Authority circular 25094/2025).
I started mid-year. Is the limit prorated?
No. When you register, you are exempt if your forecast for the year does not exceed €15,000 (art. 53(5)). At the end of the year what counts is what you actually invoiced, against the same yearly limit.
What changes when I start charging VAT?
You add VAT to your invoices to Portuguese clients and EU private clients, file a VAT return and pay the VAT every quarter. You can also deduct the VAT on your business expenses. See how each invoice looks in the invoice calculator.
Basis: CIVA, art. 53.º, n.ºs 1 e 5, e art. 58.º, n.ºs 2, 4 e 5 (redação do DL n.º 35/2025); Ofício-Circulado n.º 25094/2025 da AT (operações que contam para o volume de negócios).