Chapter V — Charging and payment of the tax · Subsection IV — Scheme for the taxation of liquid fuels applicable to resellers
Article 73Records of acquisitions and sales
Value Added Tax Code (CIVA) · Portuguese original · AT source
Resellers shall keep separate records of acquisitions and sales of the fuels covered by this scheme.
Corresponds to Article 68-E 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 73.º — Registos das aquisições e vendas
Os revendedores devem manter registos separados das aquisições e vendas dos combustíveis abrangidos por este regime.
Corresponde ao art.º 68.º-E, 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.