Portugal VAT Exemption Article 53: The EUR 15,000 Threshold Explained (2026)
Article 53 of the Portuguese VAT Code (CIVA) exempts freelancers earning under EUR 15,000 per year from charging VAT. But the rules around this threshold are confusing, especially the EUR 18,750 trap that catches many D8 visa holders off guard. This guide explains exactly how it works.
What is Article 53?
The EUR 15,000 threshold
The EUR 18,750 trap
2026 rule changes
What happens when you cross the threshold
Non-resident freelancers and Article 53
How to monitor your threshold
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