# VAT (IVA) as a Freelancer in Portugal In Portugal, there are two situations for freelances concerning VAT: regime normal (normal regime) and regime de isencao (exemption regime). To be exempt from paying VAT or IVA, you must not have a turnover of more than €12,500 on taxable goods and services. If you need to charge your clients IVA, then you must send a declaration every three months to the tax authorities online. The VAT rate is 23% in mainland Portugal, 18% in the Azores, and 22% in Madeira. --- # Agent Instructions: Querying This Documentation If you need additional information that is not directly available in this page, you can query the documentation dynamically by asking a question. Perform an HTTP GET request on the current page URL with the `ask` query parameter: ``` GET https://help.baseflow.io/portugal/guide-to-freelancing-in-portugal/vat-iva-as-a-freelancer-in-portugal.md?ask= ``` The question should be specific, self-contained, and written in natural language. The response will contain a direct answer to the question and relevant excerpts and sources from the documentation. Use this mechanism when the answer is not explicitly present in the current page, you need clarification or additional context, or you want to retrieve related documentation sections.