{
  "slug": "vat-iva",
  "title": "VAT (IVA)",
  "description": "Portugal’s 2026 VAT (IVA): standard, intermediate and reduced rates for the mainland, Açores and Madeira (CIVA Art. 18.º), and the €15,000 small-business exemption (Art. 53.º) — each figure dated and sourced.",
  "lastVerified": "2026-08-28",
  "url": "https://www.growinportugal.com/data/vat-iva",
  "sections": [
    {
      "id": "iva-rates",
      "heading": "IVA Rates by Territory (CIVA Art. 18.º)",
      "facts": [
        {
          "id": "iva-mainland",
          "label": "IVA rates — mainland (continente)",
          "value": "Standard 23% · intermediate 13% · reduced 6%",
          "unit": "%",
          "legalRef": "CIVA Art. 18.º",
          "source": "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/civa_rep/Pages/codigo-do-iva-indice.aspx",
          "sourceName": "Portal das Finanças — Código do IVA (CIVA)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly"
        },
        {
          "id": "iva-acores",
          "label": "IVA rates — Açores",
          "value": "Standard 16% · intermediate 9% · reduced 4%",
          "unit": "%",
          "legalRef": "CIVA Art. 18.º",
          "source": "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/civa_rep/Pages/codigo-do-iva-indice.aspx",
          "sourceName": "Portal das Finanças — Código do IVA (CIVA)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly"
        },
        {
          "id": "iva-madeira",
          "label": "IVA rates — Madeira",
          "value": "Standard 22% · intermediate 12% · reduced 5%",
          "unit": "%",
          "legalRef": "CIVA Art. 18.º",
          "source": "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/civa_rep/Pages/codigo-do-iva-indice.aspx",
          "sourceName": "Portal das Finanças — Código do IVA (CIVA)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly"
        }
      ]
    },
    {
      "id": "iva-exemption",
      "heading": "Small-Business Exemption (CIVA Art. 53.º)",
      "facts": [
        {
          "id": "iva-small-business-exemption",
          "label": "IVA — small-business exemption (Art. 53.º)",
          "value": "€15,000 annual turnover threshold",
          "unit": "EUR",
          "legalRef": "CIVA Art. 53.º",
          "source": "https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/civa_rep/Pages/codigo-do-iva-indice.aspx",
          "sourceName": "Portal das Finanças — Código do IVA (CIVA)",
          "lastVerified": "2026-08-28",
          "reviewCadence": "quarterly",
          "notes": "Below €15,000 annual turnover a taxpayer may be IVA-exempt. The taxpayer must start charging IVA once turnover exceeds €18,750 in-year (the €15,000 threshold + 25%)."
        }
      ]
    }
  ]
}