Can I invoice without VAT?
The article 53 scheme lets you not charge VAT (IVA) up to €15,000.00 a year. See where you stand. Checked on 11 November 2026
Where you stand
You may be exempt from VAT (article 53)
You are below the €15,000.00 limit. You can still invoice €3,000.00 before reaching it. Watch out: you are already above 80% of the limit.
- Exempt
- Exempt until 31/12
- Leave immediately
The rules, plainly
- You can use the exemption if last year you did not invoice more than €15,000.00 in Portugal and you do not export.
- If you are starting your activity, your forecast for the year is what counts.
- Between €15,000.00 and €18,750.00: you keep the exemption until 31 December; you submit the declaração de alterações (change declaration) within 15 working days after the end of the year.
- Above €18,750.00: you start charging VAT from the sale or service that took you over that amount; you submit the declaração de alterações to the Finanças within 15 working days.
Frequently asked questions
What is the VAT exemption limit in 2026?
€15,000.00 of turnover a year in Portugal (the “volume de negócios”; article 53 of the VAT Code, CIVA).
What happens if I go over €15,000?
If you end up between €15,000.00 and €18,750.00, you keep the exemption until the end of the year and move to the normal regime on 1 January. If you go over €18,750.00, you leave straight away, from the sale or service that took you over the limit.
Is article 53 the same as the article 9 exemption?
No. Article 9 exempts certain activities because of their nature (e.g. some health or training services), with no turnover limit. Article 53 is for small businesses, with a limit.
Official sources
Every figure on this page comes from these sources (official documents, in Portuguese). Checked on 11 November 2026
Understand your result
- The conditions for the exemption (article 53)What counts towards the limit.
- I went over the limit. What now?When you start charging VAT and what to submit to the Finanças.
- What to write on the invoiceThe exemption wording on your recibos verdes.
- VAT deadlines in the normal regimeReturn and payment every 3 months.
What about IRS and Social Security?
The calculator shows how much you pay in IRS and Social Security and how much to set aside each month. Free, no account needed.