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Portugal 2023 VAT registration thresholds

Phased increase of annual VAT registration threshold for certain taxpayers

The Portuguese tax authorities, Autoridade Tributária e Aduaneira, has confirmed a new phased increase in the VAT registration threshold for the following businesses:

  • Not exporting or importing goods;
  • Not obliged to complete statutory accounts; or
  • Not trading scrap metals.

These businesses must register immediately unless they can demonstrate any trade was a one-off activity not exceeding €25,000.

The phased annual VAT threshold for all other resident businesses is:

  • 2023: €13,500
  • 2024: €14,500
  • 2025: €15,000

Non-resident businesses must register immediately if required to do so.

Read more in our Portugal VAT guide.


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