IRS — simplified regime turnover ceiling (Category B)
Verified
FACT ID · irs-simplified-regime-ceiling
Canonical value
€200,000 of annual gross income●Verified ·
Unit
EUR
Issuing authority
Diário da República — Código do IRS (texto consolidado)
Legal instrument
CIRS Art. 28.º n.º 2
Last verified
Review cadence
quarterly
Notes
A self-employed taxpayer is covered by the simplified regime while annual gross income (Category B) does not exceed €200,000; above that, organised accounting (contabilidade organizada) is required. A taxpayer may always opt out of the simplified regime into organised accounting.
Change history
Initial capture€200,000 of annual gross income
No further changes recorded yet — unchanged since it was first captured.
