isenção de IVA (artigo 53.º)
Published 5 November 2026, 22:39
isenção de IVA ao abrigo do artigo 53.º do CIVA
A VAT exemption for small-scale self-employed workers and micro-businesses with turnover below a set threshold. You charge no VAT on your invoices, but you cannot deduct any either. If you go over the threshold, you have to switch to the normal regime and start charging IVA.
Where you come across it. Opening atividade and issuing your first invoices to clients.
The turnover threshold has been raised in recent years: check the figure for the current year rather than relying on old articles.