Chapter VI — Supervision and ex officio determination of the tax
Article 86Presumption of acquisition and supply of goods
Value Added Tax Code (CIVA) · Portuguese original · AT source
Unless proven otherwise, goods found at any of the places where the taxable person carries on their activity are presumed to have been acquired, and goods acquired, imported or produced that are not found at any of those places are presumed to have been supplied.
Corresponds to Article 80 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 86.º — Presunção de aquisição e de transmissão de bens
Salvo prova em contrário, presumem-se adquiridos os bens que se encontrem em qualquer dos locais em que o sujeito passivo exerce a sua actividade e presumem-se transmitidos os bens adquiridos, importados ou produzidos que se não encontrem em qualquer desses locais.
Corresponde ao art.º 80.º, 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.