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

Article 74 Intra-Community acquisitions

Artigo 74.º · Aquisições intracomunitárias

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

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Taxable persons covered by this scheme shall, whenever they make intra-Community acquisitions of the fuels referred to in Article 69, comply with the rules laid down in the VAT Regime for Intra-Community Transactions (RITI).

Os sujeitos passivos abrangidos pelo presente regime devem, sempre que efectuem aquisições intracomunitárias dos combustíveis referidos no artigo 69.º, obedecer às regras estabelecidas no Regime do IVA nas Transacções Intracomunitárias.

What we checked in this article

Intra-Community acquisitions of the Article 69 fuels follow the RITI rules.

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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

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