IVA — small-business exemption (Art. 53.º)

Verified

FACT ID · iva-small-business-exemption

Canonical value

€15,000 annual turnover thresholdVerified
Unit
EUR
Issuing authority
Portal das Finanças — Código do IVA (CIVA)
Legal instrument
CIVA Art. 53.º
Last verified
Review cadence
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%).

Change history

Initial capture€15,000 annual turnover threshold

No further changes recorded yet — unchanged since it was first captured.

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