Chapter V — Charging and payment of the tax · Subsection IV — Scheme for the taxation of liquid fuels applicable to resellers
Article 69Scope of application
Value Added Tax Code (CIVA) · Portuguese original · AT source
The tax due on supplies of petrol, diesel and motor kerosene made by resellers shall be charged by them on the basis of the actual sales margin.
Corresponds to Article 68-A in the wording prior to the renumbering of the articles carried out by Decree-Law no. 102/2008 of 20/06 Note -
Portuguese original
Artigo 69.º — Âmbito de aplicação
O imposto devido pelas transmissões de gasolina, gasóleo e petróleo carburante efectuadas por revendedores é liquidado por estes com base na margem efectiva de vendas.
Corresponde ao art.º 68.º-A, na redacção anterior à revisão do articulado, efectuada pelo Decreto-Lei n.º102/2008, de 20/06 Nota -
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.