Portugal

The VAT small-business threshold in Portugal is €15,000 of annual turnover. The standard VAT rate is 23%.

Article 53 CIVA special exemption for businesses with seat/domicile in Portugal that do not export and whose domestic annual turnover in the previous calendar year did not exceed €15,000. Exceeding €15,000 moves the business to the normal regime from 1 January of the following year; exceeding it by more than 25% (€18,750) during the year triggers exit within that year.

Since 1 January 2025, Portugal also applies the EU cross-border small-business exemption: a business established in another member state can use Portugal’s threshold if its EU-wide turnover stays within €100,000 in the current and previous year. It files one prior notification in its home country, receives an identification number ending in EX and files quarterly reports there. Portuguese businesses notify via the ‘SME’ application on Portal das Finanças and obtain a number with the suffix EX.

Figures come from the tax authority and European Commission pages listed under Sources, as they stood on 30 September 2026. General information, not tax advice.

Questions

What is the VAT threshold in Portugal?

The VAT small-business threshold in Portugal is €15,000 of annual turnover.

What is the standard VAT rate in Portugal?

23%. Reduced rates: 6%, 13% (mainland).

Compare every country in the VAT registration thresholds table. How the EU-wide €100,000 limit works: EU SME VAT scheme. Company tax, fees and filings: register a company in Portugal.