Chapter V · Charging and payment of the tax · Section IV · Special schemes · Subsection III · Small retailers scheme

Article 62 Invoicing

Artigo 62.º · Facturação

Código do Imposto sobre o Valor Acrescentado · republished by Decree-Law No. 102/2008 · consolidated text checked 26 October 2026

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Except in the case of the sales referred to in Article 60(9), invoices issued by taxable persons under the small retailers scheme shall contain:

Salvo no caso das vendas referidas no n.º 9 do artigo 60.º, as faturas emitidas por sujeitos passivos enquadrados no regime dos pequenos retalhistas devem conter:

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a) The price, instead of the particulars required by Article 36(5)(c) and (d) and Article 40(2)(c);

a) O preço, em substituição dos elementos previstos nas alíneas c) e d) do n.º 5 do artigo 36.º e na alínea c) do n.º 2 do artigo 40.º;

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b) The wording ‘IVA - não confere direito à dedução’ (VAT - does not confer a right of deduction).

b) A menção 'IVA - não confere direito à dedução'.

What we checked in this article

The exception for the supplies in Article 60(9), the replacement of the Article 36(5)(c) and (d) and Article 40(2)(c) particulars by the price and the mandatory wording ‘IVA - não confere direito à dedução’ are retained.

Not sure how Article 62 applies to your invoices?

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Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.

Applying the law

Portuguese VAT, set up right from the first invoice

Most VAT problems start with a wrong regime at registration or a wrong invoice wording. Tell us what you sell and to whom; we set up the registration, the invoices and the filing calendar.

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