Portugal VAT registration threshold

What this value means

PERIOD BASIS: Previous calendar year: exemption applies if annual turnover in national territory did not exceed EUR 15,000 in the prior calendar year (art. 53(1) CIVA). New-business rule: for a person starting activity, the estimated turnover for the current calendar year is used (art. 53(5)). A current-year monitor also applies via art. 58 (see second_limb). SECOND LIMB: Current-year tolerance test (art. 58(4)-(5) CIVA, per Ofício Circulado 25062/2025): if current-year turnover exceeds the threshold by MORE than 25% — i.e. passes EUR 18,750 (15,000 + 25%) — the normal regime applies immediately, VAT due on the very invoice that crosses it; if the threshold is exceeded by up to 25%, the exemption survives to year-end and the normal regime starts 1 January of the following year. NON-ESTABLISHED SUPPLIERS: Art. 53(1) CIVA restricts the regime to 'sujeitos passivos com sede ou domicílio em território nacional' — non-established suppliers get no threshold and are taxable from the first Portuguese supply (non-EU suppliers must also appoint a fiscal representative, art. 30 CIVA). Since 1 July 2025, Decreto-Lei n.º 35/2025 (transposing Directive (EU) 2020/285) reverses this for EU businesses: a taxable person established in another Member State may use the Portuguese exemption under the cross-border SME scheme if its Union annual turnover is ≤ EUR 100,000 and its Portuguese turnover is within the EUR 15,000 limit (identified with an EX suffix in its home state). IMPORTED DIGITAL SERVICES: No Portuguese threshold for inbound B2C digital services: non-EU suppliers owe Portuguese VAT from the first sale and use the non-Union OSS (or register directly); EU suppliers use the Union OSS once the EU-wide EUR 10,000 micro-threshold for cross-border TBE/distance sales (art. 59c of Directive 2006/112/EC) is passed. The art. 53 regime never applies to suppliers not established in PT or in the EU SME scheme. Traps: (1) This is an exemption regime, not a registration waiver — every business must still file the declaração de início de atividade; art. 53 only relieves charging VAT. (2) Two different exit clocks: prior-year excess → normal regime from 1 Jan of the NEXT year (declaração de alterações within the first 15 working days of that year); current-year excess over 25% (EUR 18,750) → immediate, VAT on the crossing invoice itself, declaration within 15 working days of that event. An engine applying only the prior-year test misses mid-year forced exits. (3) DL 35/2025 (in force 1 July 2025) widened eligibility: organized accounting, importers and Anexo E operators are no longer excluded; only exporters/connected activities remain barred. (4) One-off transition: normal-regime taxpayers could opt into the exemption in June 2025 with effect 1 July 2025, unless H1-2025 turnover already exceeded EUR 18,750. (5) Verified full text of Ofício Circulado 25062/2025 (info.portaldasfinancas.gov.pt/...Oficio_circulado_25062_2025.pdf) this session by PDF extraction. Researched against the primary instrument and then attacked by an independent adversarial verification pass before being served (2026-08-08). Where that pass refuted a citation, the correction it proved has been applied; no headline threshold was refuted.

Get it programmatically

curl https://euroref.dev/v1/pt/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://euroref.dev/v1/pt/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/pt/vat-registration-threshold

Other Portugal series: Policy Rate (ECB Deposit Facility Rate) · Value Added Tax (Imposto sobre o Valor Acrescentado - IVA) · minimum wage · Public Holidays (Feriados obrigatorios) · inflation rate (CPI) · corporate tax rate · income tax rates · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive)