Chapter V — Charging and payment of the tax · Subsection III — Small retailers' scheme
Article 66Compulsory transition to the normal taxation scheme
Value Added Tax Code (CIVA) · Portuguese original · AT source
Where there are well-founded reasons to assume that the special taxation scheme provided for in Article 60 confers unjustified advantages on the retailer or causes serious distortions of competition, the tax administration may at any time require the retailer to be subject to the normal taxation scheme.
Portuguese original
Artigo 66.º — Passagem compulsiva ao regime normal de tributação
Nos casos em que haja fundados motivos para supor que o regime especial de tributação previsto no artigo 60.º concede ao retalhista vantagens injustificadas ou provoca sérias distorções de concorrência, a administração fiscal pode, em qualquer altura, obrigá-lo ao regime normal de tributação.
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.