Chapter V · Charging and payment of the tax · Section IV · Special schemes · Subsection III · Small retailers scheme

Article 68 Retention period for books, records and supporting documents

Artigo 68.º · Prazo de conservação dos livros, registos e documentos de suporte

Código do Imposto sobre o Valor Acrescentado · republished by Decree-Law No. 102/2008 · consolidated text checked 26 October 2026

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The retention period for the books, records and related supporting documents required under Article 65 is that laid down in Article 52(1).

O prazo de conservação dos livros, registos e respectiva documentação de suporte exigidos nos termos do artigo 65.º é o fixado no n.º 1 do artigo 52.º

What we checked in this article

The retention period is that laid down in Article 52(1), for the records required under Article 65.

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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.

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