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

Article 75 Exclusion from the special schemes

Artigo 75.º · Exclusão dos regimes especiais

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 may not benefit from the special exemption scheme under Article 53 or from the special small retailers scheme under Article 60.

Os sujeitos passivos abrangidos pelo presente regime não podem beneficiar do regime especial de isenção do artigo 53.º nem do regime especial dos pequenos retalhistas do artigo 60.º

What we checked in this article

Fuel resellers are excluded from both the Article 53 special exemption scheme and the Article 60 small retailers scheme.

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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.

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