Chapter V — Charging and payment of the tax · Subsection IV — Scheme for the taxation of liquid fuels applicable to resellers
Article 71Resellers' right of deduction
Value Added Tax Code (CIVA) · Portuguese original · AT source
1 - Resellers of the fuels referred to in Article 69 may not deduct the tax due or paid on acquisitions on the domestic market, intra-Community acquisitions and importations of those goods.
2 - The tax incurred on investments and other marketing expenses shall be deductible under the general terms of Articles 19 et seq.
Corresponds to Article 68-C 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 71.º — Direito a dedução dos revendedores
1 - Os revendedores dos combustíveis referidos no artigo 69.º não podem deduzir o imposto devido ou pago nas aquisições no mercado nacional, aquisições intracomunitárias e importações desses bens.
2 - O imposto suportado em investimentos e demais despesas de comercialização é dedutível nos termos gerais dos artigos 19.º e seguintes.
Corresponde ao art.º 68.º-C, 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.