Chapter V — Charging and payment of the tax · Subsection III — Small retailers' scheme
Article 64Change of scheme
Value Added Tax Code (CIVA) · Portuguese original · AT source
1 - In cases of transition from the normal taxation scheme to the special scheme referred to in Article 60, or vice versa, the Directorate-General for Taxes may take such measures as it deems necessary to prevent the retailer from obtaining unjustified advantages or suffering equally unjustified losses, and may, in particular, disregard changes in the volume of purchases that are insignificant or due to exceptional circumstances.
2 - Taxable persons that, being covered by the normal scheme at the date of cessation of activity, resume that or another activity within the 12 months following the month of cessation may not benefit from the small retailers' scheme.
Portuguese original
Artigo 64.º — Mudança de regime
1 - Nos casos de passagem do regime normal de tributação ao regime especial referido no artigo 60.º, ou inversamente, a Direcção-Geral dos Impostos pode tomar as medidas que julgue necessárias a fim de evitar que o retalhista usufrua vantagens injustificadas ou sofra prejuízos igualmente injustificados, podendo, designadamente, não atender a modificações do volume de compras pouco significativas ou devidas a circunstâncias excepcionais.
2 - Não podem beneficiar do regime dos pequenos retalhistas os sujeitos passivos que, estando enquadrados no regime normal à data de cessação de actividade, reiniciem essa ou outra actividade nos 12 meses seguintes ao da cessação.
Unofficial English translation by iva.pt of the consolidated Portuguese text published by the Tax and Customs Authority (AT), retrieved on 28 Oct 2026. Only the Portuguese text has legal force; in case of any discrepancy, the Portuguese original prevails. Not legal or tax advice.