1. Taxable persons shall file and keep in good order, for the following 10 calendar years, all records and their supporting documents, including, where the accounts are kept by computerised means, those relating to the analysis, programming and execution of the processing.
1 - Os sujeitos passivos são obrigados a arquivar e conservar em boa ordem durante os 10 anos civis subsequentes todos os registos e respetivos documentos de suporte, incluindo, quando a contabilidade é estabelecida por meios informáticos, os relativos à análise, programação e execução dos tratamentos.
3. The rules governing the filing of records and supporting documents are laid down in special legislation.
3 - A regulamentação do arquivo dos registos e documentos de suporte consta de legislação especial.
The 10-calendar-year retention period, its start for capital goods records from the last adjustment under Articles 24 and 25, and the inclusion of computerised accounting documentation are retained.
We register foreign-owned companies for VAT, set up invoicing, file periodic returns and recapitulative statements, and check place-of-supply and exemption positions, in English. A written answer and a fixed quote within one working day.
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.