For the c-ii route the employing company must export at least 50% of its turnover in the year duties begin or in either of the two preceding years. Intra-EU (intracomunitárias) sales count towards the 50% export threshold.●VERIFIED ·
Unit
%
Issuing authority
Autoridade Tributária — IFICI FAQ (Portal das Finanças)
Legal instrument
EBF Art. 58.º-A n.º 1 c) ii)
Last verified
Review cadence
quarterly
Change history
Initial captureFor the c-ii route the employing company must export at least 50% of its turnover in the year duties begin or in either of the two preceding years. Intra-EU (intracomunitárias) sales count towards the 50% export threshold.
No further changes recorded yet — unchanged since it was first captured.
