{"id":4962,"date":"2026-01-27T20:28:46","date_gmt":"2026-01-27T20:28:46","guid":{"rendered":"https:\/\/gonti.pt\/?p=4962"},"modified":"2026-01-28T11:50:45","modified_gmt":"2026-01-28T11:50:45","slug":"vat-exempt-under-article-53-of-the-portuguese-vat-code-civa","status":"publish","type":"post","link":"https:\/\/gonti.pt\/en\/vat-exempt-under-article-53-of-the-portuguese-vat-code-civa\/","title":{"rendered":"VAT exempt under Article 53 of the Portuguese VAT Code (CIVA)"},"content":{"rendered":"\n<p>During the year <strong>2026<\/strong>, only taxable persons <strong>with their registered office or domicile in Portugal<\/strong> may benefit from the application of the <strong>special exemption regime in Portugal<\/strong>, provided that they:<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Do not carry out export operations or related activities;<\/li>\n\n\n\n<li>In the previous calendar year (<strong>2025<\/strong>), had a turnover in national territory equal to or less than <strong>\u20ac15,000<\/strong>;<\/li>\n\n\n\n<li>In the current calendar year (<strong>2026<\/strong>), the exemption threshold of <strong>\u20ac15,000<\/strong> is not exceeded by more than <strong>25%<\/strong> (<strong>\u20ac18,750<\/strong>);<\/li>\n\n\n\n<li>When starting activity in <strong>2026<\/strong>, the forecast turnover in national territory is equal to or less than <strong>\u20ac15,000<\/strong>.<\/li>\n\n\n\n<li>When the relevant period is shorter than a calendar year, the estimated turnover must correspond to the foreseeable value of the supplies of goods and the provision of services to be carried out from the start date of the activity until the end of the year. As of <strong>01.07.2025<\/strong>, the conversion to an equivalent annual turnover, provided for in the previous wording of <strong>Article 53 of the VAT Code<\/strong>, no longer applies.<\/li>\n<\/ul>\n\n\n\n<p>&nbsp;<br>Taxable persons <strong>with their registered office or domicile in Portugal<\/strong>, covered by the <strong>special exemption regime<\/strong>, cease to be able to benefit from this regime in Portugal (<strong>cessation of the regime<\/strong>) when any of the following situations occurs:<\/p>\n\n\n\n<p>&nbsp;<br>i) In the previous calendar year, they reached a turnover in national territory exceeding <strong>\u20ac15,000<\/strong> (as from <strong>01.01.2026<\/strong>) \u2013 Submission of a declaration of changes within <strong>15 working days<\/strong>, counted from the last day of the year in which the threshold was exceeded;<\/p>\n\n\n\n<p>&nbsp;<br>ii) In the current calendar year, the exemption threshold of <strong>\u20ac15,000<\/strong> is exceeded by more than <strong>25%<\/strong> (from the moment <strong>\u20ac18,750<\/strong> is exceeded) \u2013 Submission of a declaration of changes within <strong>15 working days<\/strong>, counted from the date of issuance of the invoice that caused this threshold of <strong>\u20ac18,750<\/strong> to be exceeded;<\/p>\n\n\n\n<p>&nbsp;<br>iii) From the moment they begin carrying out <strong>export operations or related activities<\/strong> \u2013 Submission of a declaration of changes within <strong>15 working days<\/strong>, counted from the date of issuance of the invoice that evidenced the export operation or related activity;<\/p>\n\n\n\n<p>&nbsp;<br>iv) They <strong>waive the regime<\/strong>, by submitting a declaration of commencement or changes, as applicable, producing effects from the date of its submission (being required to remain under the <strong>standard taxation regime<\/strong> for a period of at least <strong>five years<\/strong>).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>During the year 2026, only taxable persons with their registered office or domicile in Portugal may benefit from the application of the special exemption regime in Portugal, provided that they: &nbsp;Taxable persons with their registered office or domicile in Portugal, covered by the special exemption regime, cease to be able to benefit from this regime [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4965,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20],"tags":[],"class_list":["post-4962","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>VAT exempt under Article 53 of the Portuguese VAT Code (CIVA) | Contabilidade e Gest\u00e3o - GONTI<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/gonti.pt\/en\/vat-exempt-under-article-53-of-the-portuguese-vat-code-civa\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"VAT exempt under Article 53 of the Portuguese VAT Code (CIVA) | Contabilidade e Gest\u00e3o - GONTI\" \/>\n<meta property=\"og:description\" content=\"During the year 2026, only taxable persons with their registered office or domicile in Portugal may benefit from the application of the special exemption regime in Portugal, provided that they: &nbsp;Taxable persons with their registered office or domicile in Portugal, covered by the special exemption regime, cease to be able to benefit from this regime [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/gonti.pt\/en\/vat-exempt-under-article-53-of-the-portuguese-vat-code-civa\/\" \/>\n<meta property=\"og:site_name\" content=\"Contabilidade e Gest\u00e3o - GONTI\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/gonti.gestao.contabilidade\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-27T20:28:46+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-28T11:50:45+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/gonti.pt\/wp-content\/uploads\/2026\/01\/leeloothefirst-89624562-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1030\" \/>\n\t<meta property=\"og:image:height\" content=\"687\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"contaluisofia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"contaluisofia\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/gonti.pt\/en\/vat-exempt-under-article-53-of-the-portuguese-vat-code-civa\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/gonti.pt\/en\/vat-exempt-under-article-53-of-the-portuguese-vat-code-civa\/\"},\"author\":{\"name\":\"contaluisofia\",\"@id\":\"https:\/\/gonti.pt\/en\/#\/schema\/person\/ae530993a73b187c9c2dc61ac2dd60ca\"},\"headline\":\"VAT exempt under Article 53 of the Portuguese VAT Code (CIVA)\",\"datePublished\":\"2026-01-27T20:28:46+00:00\",\"dateModified\":\"2026-01-28T11:50:45+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/gonti.pt\/en\/vat-exempt-under-article-53-of-the-portuguese-vat-code-civa\/\"},\"wordCount\":372,\"publisher\":{\"@id\":\"https:\/\/gonti.pt\/en\/#organization\"},\"image\":{\"@id\":\"https:\/\/gonti.pt\/en\/vat-exempt-under-article-53-of-the-portuguese-vat-code-civa\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/gonti.pt\/wp-content\/uploads\/2026\/01\/leeloothefirst-89624562-scaled.jpg\",\"articleSection\":[\"News\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/gonti.pt\/en\/vat-exempt-under-article-53-of-the-portuguese-vat-code-civa\/\",\"url\":\"https:\/\/gonti.pt\/en\/vat-exempt-under-article-53-of-the-portuguese-vat-code-civa\/\",\"name\":\"VAT exempt under Article 53 of the Portuguese VAT Code (CIVA) | Contabilidade e Gest\u00e3o - GONTI\",\"isPartOf\":{\"@id\":\"https:\/\/gonti.pt\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/gonti.pt\/en\/vat-exempt-under-article-53-of-the-portuguese-vat-code-civa\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/gonti.pt\/en\/vat-exempt-under-article-53-of-the-portuguese-vat-code-civa\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/gonti.pt\/wp-content\/uploads\/2026\/01\/leeloothefirst-89624562-scaled.jpg\",\"datePublished\":\"2026-01-27T20:28:46+00:00\",\"dateModified\":\"2026-01-28T11:50:45+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/gonti.pt\/en\/vat-exempt-under-article-53-of-the-portuguese-vat-code-civa\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/gonti.pt\/en\/vat-exempt-under-article-53-of-the-portuguese-vat-code-civa\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/gonti.pt\/en\/vat-exempt-under-article-53-of-the-portuguese-vat-code-civa\/#primaryimage\",\"url\":\"https:\/\/gonti.pt\/wp-content\/uploads\/2026\/01\/leeloothefirst-89624562-scaled.jpg\",\"contentUrl\":\"https:\/\/gonti.pt\/wp-content\/uploads\/2026\/01\/leeloothefirst-89624562-scaled.jpg\",\"width\":2560,\"height\":1707},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/gonti.pt\/en\/vat-exempt-under-article-53-of-the-portuguese-vat-code-civa\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/gonti.pt\/en\/gonti-accounting-and-management\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"VAT exempt under Article 53 of the Portuguese VAT Code (CIVA)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/gonti.pt\/en\/#website\",\"url\":\"https:\/\/gonti.pt\/en\/\",\"name\":\"Contabilidade e Gest\u00e3o - Gonti\",\"description\":\"CONTABILIDADE E GESTAO LDA\",\"publisher\":{\"@id\":\"https:\/\/gonti.pt\/en\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/gonti.pt\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/gonti.pt\/en\/#organization\",\"name\":\"Gonti - Contabilidade e Gest\u00e3o\",\"url\":\"https:\/\/gonti.pt\/en\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/gonti.pt\/en\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/gonti.pt\/wp-content\/uploads\/2015\/11\/new_logo_gonti.png\",\"contentUrl\":\"https:\/\/gonti.pt\/wp-content\/uploads\/2015\/11\/new_logo_gonti.png\",\"width\":340,\"height\":156,\"caption\":\"Gonti - Contabilidade e Gest\u00e3o\"},\"image\":{\"@id\":\"https:\/\/gonti.pt\/en\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/gonti.gestao.contabilidade\",\"https:\/\/www.instagram.com\/gonti.pt\/\",\"https:\/\/pt.linkedin.com\/company\/gonti-contabilidade-e-gesto-lda\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/gonti.pt\/en\/#\/schema\/person\/ae530993a73b187c9c2dc61ac2dd60ca\",\"name\":\"contaluisofia\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/gonti.pt\/en\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/7d0786bf6eb530070e93fe86b4339faad8d369d6fc9eddc36442145e87582001?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/7d0786bf6eb530070e93fe86b4339faad8d369d6fc9eddc36442145e87582001?s=96&d=mm&r=g\",\"caption\":\"contaluisofia\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"VAT exempt under Article 53 of the Portuguese VAT Code (CIVA) | Contabilidade e Gest\u00e3o - GONTI","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/gonti.pt\/en\/vat-exempt-under-article-53-of-the-portuguese-vat-code-civa\/","og_locale":"en_US","og_type":"article","og_title":"VAT exempt under Article 53 of the Portuguese VAT Code (CIVA) | Contabilidade e Gest\u00e3o - GONTI","og_description":"During the year 2026, only taxable persons with their registered office or domicile in Portugal may benefit from the application of the special exemption regime in Portugal, provided that they: &nbsp;Taxable persons with their registered office or domicile in Portugal, covered by the special exemption regime, cease to be able to benefit from this regime [&hellip;]","og_url":"https:\/\/gonti.pt\/en\/vat-exempt-under-article-53-of-the-portuguese-vat-code-civa\/","og_site_name":"Contabilidade e Gest\u00e3o - GONTI","article_publisher":"https:\/\/www.facebook.com\/gonti.gestao.contabilidade","article_published_time":"2026-01-27T20:28:46+00:00","article_modified_time":"2026-01-28T11:50:45+00:00","og_image":[{"url":"https:\/\/gonti.pt\/wp-content\/uploads\/2026\/01\/leeloothefirst-89624562-scaled.jpg","width":1030,"height":687,"type":"image\/jpeg"}],"author":"contaluisofia","twitter_card":"summary_large_image","twitter_misc":{"Written by":"contaluisofia","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/gonti.pt\/en\/vat-exempt-under-article-53-of-the-portuguese-vat-code-civa\/#article","isPartOf":{"@id":"https:\/\/gonti.pt\/en\/vat-exempt-under-article-53-of-the-portuguese-vat-code-civa\/"},"author":{"name":"contaluisofia","@id":"https:\/\/gonti.pt\/en\/#\/schema\/person\/ae530993a73b187c9c2dc61ac2dd60ca"},"headline":"VAT exempt under Article 53 of the Portuguese VAT Code (CIVA)","datePublished":"2026-01-27T20:28:46+00:00","dateModified":"2026-01-28T11:50:45+00:00","mainEntityOfPage":{"@id":"https:\/\/gonti.pt\/en\/vat-exempt-under-article-53-of-the-portuguese-vat-code-civa\/"},"wordCount":372,"publisher":{"@id":"https:\/\/gonti.pt\/en\/#organization"},"image":{"@id":"https:\/\/gonti.pt\/en\/vat-exempt-under-article-53-of-the-portuguese-vat-code-civa\/#primaryimage"},"thumbnailUrl":"https:\/\/gonti.pt\/wp-content\/uploads\/2026\/01\/leeloothefirst-89624562-scaled.jpg","articleSection":["News"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/gonti.pt\/en\/vat-exempt-under-article-53-of-the-portuguese-vat-code-civa\/","url":"https:\/\/gonti.pt\/en\/vat-exempt-under-article-53-of-the-portuguese-vat-code-civa\/","name":"VAT exempt under Article 53 of the Portuguese VAT Code (CIVA) | Contabilidade e Gest\u00e3o - GONTI","isPartOf":{"@id":"https:\/\/gonti.pt\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/gonti.pt\/en\/vat-exempt-under-article-53-of-the-portuguese-vat-code-civa\/#primaryimage"},"image":{"@id":"https:\/\/gonti.pt\/en\/vat-exempt-under-article-53-of-the-portuguese-vat-code-civa\/#primaryimage"},"thumbnailUrl":"https:\/\/gonti.pt\/wp-content\/uploads\/2026\/01\/leeloothefirst-89624562-scaled.jpg","datePublished":"2026-01-27T20:28:46+00:00","dateModified":"2026-01-28T11:50:45+00:00","breadcrumb":{"@id":"https:\/\/gonti.pt\/en\/vat-exempt-under-article-53-of-the-portuguese-vat-code-civa\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/gonti.pt\/en\/vat-exempt-under-article-53-of-the-portuguese-vat-code-civa\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/gonti.pt\/en\/vat-exempt-under-article-53-of-the-portuguese-vat-code-civa\/#primaryimage","url":"https:\/\/gonti.pt\/wp-content\/uploads\/2026\/01\/leeloothefirst-89624562-scaled.jpg","contentUrl":"https:\/\/gonti.pt\/wp-content\/uploads\/2026\/01\/leeloothefirst-89624562-scaled.jpg","width":2560,"height":1707},{"@type":"BreadcrumbList","@id":"https:\/\/gonti.pt\/en\/vat-exempt-under-article-53-of-the-portuguese-vat-code-civa\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/gonti.pt\/en\/gonti-accounting-and-management\/"},{"@type":"ListItem","position":2,"name":"VAT exempt under Article 53 of the Portuguese VAT Code (CIVA)"}]},{"@type":"WebSite","@id":"https:\/\/gonti.pt\/en\/#website","url":"https:\/\/gonti.pt\/en\/","name":"Contabilidade e Gest\u00e3o - Gonti","description":"CONTABILIDADE E GESTAO LDA","publisher":{"@id":"https:\/\/gonti.pt\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/gonti.pt\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/gonti.pt\/en\/#organization","name":"Gonti - Contabilidade e Gest\u00e3o","url":"https:\/\/gonti.pt\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/gonti.pt\/en\/#\/schema\/logo\/image\/","url":"https:\/\/gonti.pt\/wp-content\/uploads\/2015\/11\/new_logo_gonti.png","contentUrl":"https:\/\/gonti.pt\/wp-content\/uploads\/2015\/11\/new_logo_gonti.png","width":340,"height":156,"caption":"Gonti - Contabilidade e Gest\u00e3o"},"image":{"@id":"https:\/\/gonti.pt\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/gonti.gestao.contabilidade","https:\/\/www.instagram.com\/gonti.pt\/","https:\/\/pt.linkedin.com\/company\/gonti-contabilidade-e-gesto-lda"]},{"@type":"Person","@id":"https:\/\/gonti.pt\/en\/#\/schema\/person\/ae530993a73b187c9c2dc61ac2dd60ca","name":"contaluisofia","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/gonti.pt\/en\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/7d0786bf6eb530070e93fe86b4339faad8d369d6fc9eddc36442145e87582001?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/7d0786bf6eb530070e93fe86b4339faad8d369d6fc9eddc36442145e87582001?s=96&d=mm&r=g","caption":"contaluisofia"}}]}},"_links":{"self":[{"href":"https:\/\/gonti.pt\/en\/wp-json\/wp\/v2\/posts\/4962","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gonti.pt\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gonti.pt\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gonti.pt\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gonti.pt\/en\/wp-json\/wp\/v2\/comments?post=4962"}],"version-history":[{"count":2,"href":"https:\/\/gonti.pt\/en\/wp-json\/wp\/v2\/posts\/4962\/revisions"}],"predecessor-version":[{"id":4972,"href":"https:\/\/gonti.pt\/en\/wp-json\/wp\/v2\/posts\/4962\/revisions\/4972"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gonti.pt\/en\/wp-json\/wp\/v2\/media\/4965"}],"wp:attachment":[{"href":"https:\/\/gonti.pt\/en\/wp-json\/wp\/v2\/media?parent=4962"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gonti.pt\/en\/wp-json\/wp\/v2\/categories?post=4962"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gonti.pt\/en\/wp-json\/wp\/v2\/tags?post=4962"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}