> For the complete documentation index, see [llms.txt](https://help.baseflow.io/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://help.baseflow.io/portugal/guide-to-freelancing-in-portugal/vat-iva-as-a-freelancer-in-portugal.md).

# 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.