Question 1

Are medical services exempt from VAT in Portugal?

Accepted Answer

Yes. Most medical and healthcare services are exempt from VAT under Article 9 of the Portuguese VAT Code (CIVA). This includes medical consultations, surgeries, clinical analyses, hospital services, physiotherapy and psychology. Medication sales are subject to 6% VAT.

Question 2

What tax regime suits a self-employed doctor in Portugal?

Accepted Answer

Doctors with annual turnover below €200,000 can use the simplified regime (taxed on 75% of revenue). For higher incomes or significant deductible expenses (clinic rental, equipment), organized accounting is usually more advantageous as it allows deduction of actual costs.

Question 3

How does accounting work for a medical clinic in Portugal?

Accepted Answer

A medical clinic requires organized accounting, payroll processing for doctors and staff, stock control for medical supplies, invoicing to insurers and the National Health Service (SNS) with specific VAT treatment, and compliance with healthcare sector-specific obligations.