1. Commercial companies or civil companies in commercial form, cooperatives, public enterprises and other entities that carry on, as their main activity, a commercial, industrial or agricultural activity and have their registered office or place of effective management in Portuguese territory, as well as entities that, although not having their registered office or place of effective management in that territory, have a permanent establishment there, are required to keep accounts organised in accordance with the law which, in addition to meeting the requirements set out in Article 17(3), enable taxable profit to be verified.
1 - As sociedades comerciais ou civis sob forma comercial, as cooperativas, as empresas públicas e as demais entidades que exerçam, a título principal, uma atividade comercial, industrial ou agrícola, com sede ou direção efetiva em território português, bem como as entidades que, embora não tendo sede nem direção efetiva naquele território, aí possuam estabelecimento estável, são obrigadas a dispor de contabilidade organizada nos termos da lei que, além dos requisitos indicados no n.º 3 do artigo 17.º, permita o controlo do lucro tributável.
2. In keeping the accounts, the following must in particular be observed:
2 - Na execução da contabilidade deve observar-se em especial o seguinte:
a) All entries must be supported by dated supporting documents capable of being produced whenever necessary;
a) Todos os lançamentos devem estar apoiados em documentos justificativos, datados e suscetíveis de serem apresentados sempre que necessário;
b) Transactions must be recorded in chronological order, without amendments or erasures, and any errors must be corrected by an accounting adjustment as soon as they are discovered.
b) As operações devem ser registadas cronologicamente, sem emendas ou rasuras, devendo quaisquer erros ser objeto de regularização contabilística logo que descobertos.
3. Delays in keeping the accounts of more than 90 days, counted from the last day of the month to which the transactions relate, are not permitted.
3 - Não são permitidos atrasos na execução da contabilidade superiores a 90 dias, contados do último dia do mês a que as operações respeitam.
8. The entities referred to in paragraph 1 must be capable of exporting files on the terms and in the formats to be laid down by order (portaria) of the Minister of Finance.
8 - As entidades referidas no n.º 1 devem dispor de capacidade de exportação de ficheiros nos termos e formatos a definir por portaria do Ministro das Finanças.
The categories of entities required to keep organised accounts (including permanent establishments), the requirements of supporting documents and chronological recording without amendments or erasures, the 90-day maximum delay counted from the end of the month, the file-export capacity by portaria, and the repeal of paragraphs 4 to 7 and 9 are retained.
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Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.