VAT - Increase of the Threshold for the Cash Accounting Scheme

25/03/25

In brief

Decree-Law 34/2025 of 24 March updates the maximum threshold for the application of the Cash Accounting Scheme from € 500,000 to € 2,000,000.





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2025 PwC. This communication is of an informative nature and intended for general purposes only. It does not address any particular person or entity nor does it relate to any specific situation or circumstance. PricewaterhouseCoopers Tax Services TLS, Lda. We will not accept any responsibility arising from reliance on information hereby transmitted, which is not intended to be a substitute for specific professional business advice.
 

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Tax Lead Partner, PwC Portugal

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