Chapter V — Charging and payment of the tax · Section V — Common provisions
Article 76Centralisation of bookkeeping
Value Added Tax Code (CIVA) · Portuguese original · AT source
1 - Taxable persons that carry on their activity through more than one establishment shall centralise in one of them the bookkeeping relating to the transactions carried out in all of them.
2 - In the case provided for in paragraph 1, the bookkeeping of the transactions carried out shall comply with the following principles:
a) The centralisation records and the related supporting documents shall be kept at the establishment chosen for centralisation;
b) There shall be records of the movements of each establishment, including those between them.
3 - (Repealed.) (By Decree-Law no. 28/2019 of 15 February)
February 2019 →
Version in force until:
•••
Contains the following amendments:
→ Decree-Law no. 28/2019- 15/02
•••
Portuguese original
Artigo 76.º — Centralização da escrita
1 - Os sujeitos passivos que distribuam a sua actividade por mais de um estabelecimento devem centralizar num deles a escrituração relativa às operações realizadas em todos.
2 - No caso previsto no n.º 1, a escrituração das operações realizadas deve obedecer aos seguintes princípios:
a) No estabelecimento escolhido para a centralização devem manter-se os registos da centralização, bem como os respectivos documentos de suporte;
b) Devem existir registos dos movimentos de cada estabelecimento, incluindo os efectuados entre si.
3 - (Revogado.) (Pelo Decreto-Lei n.º 28/2019, de 15 de fevereiro)
fevereiro de 2019 →
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.