CIVA
Published 4 November 2026, 00:38
Código do Imposto sobre o Valor Acrescentado
The Portuguese VAT code; VAT is IVA in Portuguese. Forms and instructions refer to it when you need to know whether VAT is charged or whether an exemption applies, for example under artigo 53. For freelancers and small businesses it is an important reference when issuing recibos and choosing tax settings.
Where you come across it. recibos verdes, opening an atividade, questions about IVA.
Do not confuse CIVA with IVA itself: CIVA is the code, IVA is the tax.