Chapter V — Charging and payment of the tax · Subsection IV — Scheme for the taxation of liquid fuels applicable to resellers
Article 70Taxable amount
Value Added Tax Code (CIVA) · Portuguese original · AT source
1 - For the purposes of the previous Article, the taxable amount of the supplies covered by this scheme shall be the difference, established in each tax period, between the value of the supplies of fuels made, excluding VAT, and the acquisition value of those same fuels, excluding VAT.
2 - Resellers shall apply the relevant tax rate to the margin calculated in accordance with the previous paragraph.
3 - In determining the value of the supplies, deliveries of fuels made on behalf of the distributor shall not be taken into account.
Corresponds to Article 68-B 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 70.º — Valor tributável
1 - Para efeitos do disposto no artigo anterior, o valor tributável das transmissões abrangidas pelo presente regime corresponde à diferença, verificada em cada período de tributação, entre o valor das transmissões de combustíveis realizadas, IVA excluído, e o valor de aquisição dos mesmos combustíveis, IVA excluído.
2 - Sobre a margem, apurada nos termos do número anterior, devem os revendedores fazer incidir a respectiva taxa do imposto.
3 - Na determinação do valor das transmissões, não são tomadas em consideração as entregas de combustíveis efectuadas por conta do distribuidor.
Corresponde ao art.º 68.º-B, 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.