The recapitulative statement: for invoicing EU businesses
Invoicing services to EU businesses with no IVA (reverse charge)? You must also file the recapitulative statement. What it is, who files it, the deadlines.
News, tips and guides for independent workers
Everything you need to know about invoicing, VAT and Social Security in Portugal.
OSS (One-Stop Shop): selling to consumers across the EU
Selling courses, digital products or goods to consumers in the EU? Above €10,000/year you charge the client country's VAT - the OSS does it in one return.
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VAT cash accounting: pay the IVA only when you're paid
Handing the IVA to the state before your client pays? The cash accounting regime flips it: you pay only when you get paid. How it works and who opts in.
The art. 9.º VAT exemption: health, teaching, no deduction
Doctors, therapists and tutors are IVA-exempt under art. 9.º - but with no right to deduct. What changes, and the trainer case.
Waiving the art. 53.º exemption: when it pays
You're IVA-exempt, but sometimes charging IVA voluntarily earns more. When it pays, with the maths, plus the 5-year lock-in.
Reverse charge: the Google & Meta invoices you pay IVA on
You're exempt under art. 53.º, but buying Google or Meta ads forces you to self-assess 23% IVA in Portugal. The trap explained.
6%, 13% or 23%: which VAT rate you apply
Portugal's three VAT rates (6%, 13%, 23%), with examples plus the lower Madeira and Azores rates. Work out which one you apply.
Quarterly VAT Return in Portugal: A Guide for First-Timers
Where to find the form, what each field means, where the numbers come from. Your first periodic VAT declaration on the Finance Portal takes 20 minutes.
VAT: The Three Letters That Will Stop Scaring You in 5 Minutes
VAT seems complicated until you understand how it works. If you invoice under €15,000 a year, you don't charge VAT at all. If you invoice more, you're just the middleman.
VAT: Where It Comes From, Where It Goes, and Why It Is Not Your Money
The VAT you charge clients is never yours. Understand how the VAT chain works, the quarterly declaration deadlines, and what happens when you cross the €15,000 threshold.
Foreign Client: How to Invoice and What to Do with VAT
German company, Brazilian individual, American startup — for each case: whether to charge VAT, what to write on the invoice, and whether you can invoice in euros or another currency.