Comparing Company Types in Portugal: Lda, SA, and Unipessoal

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1. 14 July 2026 · corrected by Emir Baycan

   Corrected the VAT registration threshold to the unified EUR 15,000 figure in two places. A minor Article 130 CSC misattribution and an unverified OROC auditor statistic ("1,500 auditors/20,000 engagements") were flagged but not fixed, as low-priority wording issues.

   Before

   VAT registration is mandatory above EUR 12,500 (services) or EUR 15,000 (goods) annual turnover, discussed further in context of conversion planning for growth-stage companies.

   After

   VAT registration follows the unified EUR 15,000 annual turnover threshold, discussed further in context of conversion planning for growth-stage companies.

   Why: The article repeated the same unverified split EUR 12,500/15,000 VAT threshold found elsewhere in the corpus; Portugal actually uses a single unified EUR 15,000 threshold, and this was corrected in two places in the file. Note: the tracker separately flags a minor Article 130 CSC misattribution and an unverified OROC '1,500 auditors/20,000 engagements' statistic in this file as NOT fixed (low-priority, still open) - not included in this before/after since they were not actually corrected.

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