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May 15, 2026

Article 17 outlines the framework for voluntary tax registration for any Person not otherwise obligated to register. A Person may apply under two conditions. The first is a retrospective test: if, at the end of any month, the total value of their taxable supplies (as referenced in Article 19) or incurred expenses subject to tax over the previous 12-month period has exceeded the Voluntary Registration Threshold. The second is a prospective test: if the Person anticipates that the total value of such supplies or expenses will exceed the Voluntary Registration Threshold within the upcoming 30-day period.

Title 4 - Tax Registration and Deregistration

Article 17
Voluntary Registration

Any Person who is not obligated to apply for Tax Registration according to this Chapter may voluntarily apply for Tax Registration in the following cases:

If he proves, at the end of any given month, that the total value of supplies referred to in Article 19 of this Decree-Law or the expenses which are subject to Tax and were incurred during the previous 12-month period, has exceeded the Voluntary Registration Threshold.
At any time that he anticipates that the total value of supplies stipulated in Article 19 of this Decree-Law or the expenses which are subject to Tax that will be incurred during the following 30-day period, will exceed the Voluntary Registration Threshold.