VAT Exemptions for Freelancers and Sole Proprietors

Freelancers and sole proprietors are VAT exempt:

• With a turnover limit of €13.500 (2023), €14.500 (2024) and €15.000 (2025) - Art. 53º of the VAT Code (CIVA) — consult Here.
• With a turnover of more than €10.000 but less than €15.000, which, if taxed, would fulfil the conditions for inclusion in the small retailers' regime - Art. 53º of the VAT Code (CIVA) — consult Here.
• When providing specific services, foreseen in the Art. 9º of the VAT Code (CIVA) — consult Here.