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Do you qualify for IVA franquia?

Portuguese freelancers under the €15,000 turnover threshold can skip VAT. Check whether it fits your invoicing pattern.

How much do you expect to invoice this year (gross, before expenses)?
What do you sell?
Do you invoice clients in other EU countries?

Frequently asked questions

What is regime de franquia?

Portugal's simplified VAT-exemption regime for very small businesses (Art. 53.º CIVA). Freelancers whose annual turnover stays under €15,000 can opt to not charge VAT on invoices and skip the quarterly IVA return entirely. In exchange, they can't reclaim input VAT on business purchases.

What counts toward the €15,000 threshold?

Gross turnover from Portuguese-billed services and product sales in the calendar year. Excluded: financial-service income, real-estate rental income, and intra-EU B2B service exports (which land under reverse charge). Include cash + electronic invoices; the threshold isn't per-client.

What happens when I cross €15,000?

You have 15 days from crossing to register for the standard VAT regime and start charging VAT on subsequent invoices. Retroactively re-invoicing prior sales is not required, but the €15k line is per-year — you may re-qualify next year if turnover drops.

Can I opt out of franquia if I'm under the threshold?

Yes. Voluntarily registering for the standard regime lets you reclaim input VAT — worth it if you buy VAT-heavy equipment (studio gear, software, subcontractors). Ask your accountant to run the offset math.

Is this checker legal advice?

No. It's a fast reading of Art. 53.º. Intra-EU sales, mixed activity, and non-standard sectors can flip the answer — confirm with a certified contabilista before opting in or out.