Chapter V · Charging and payment of the tax · Section IV · Special schemes · Subsection IV · Taxation scheme for liquid fuels applicable to resellers

Article 73 Records of purchases and sales

Artigo 73.º · Registos das aquisições e vendas

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

Resellers shall keep separate records of purchases and sales of the fuels covered by this scheme.

Os revendedores devem manter registos separados das aquisições e vendas dos combustíveis abrangidos por este regime.

What we checked in this article

Separate records of purchases and sales of the fuels covered by the scheme are required.

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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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