How long should you retain records? · Portugal

Practical answers about travel, receipts and expenses for your business.

Country determines the rules. Language is independent.

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Your questions, in practice · Portugal

How long must expense evidence be retained?

CIVA article 52 requires the relevant VAT books, registers and documents for the following 10 calendar years. Retain files with enough information to retrieve each transaction.

How long should invoices and expense claims be kept?

CIVA article 52 requires the relevant VAT books, registers and documents for the following 10 calendar years. Retain files with enough information to retrieve each transaction. Also retain attachments, approvals and calculations. A totals spreadsheet does not replace invoices.

Official sources and reference period

Amounts apply to the periods specified in the answers. The official texts below explain the conditions and exceptions.

These answers describe general rules for the selected country and stated periods. They are not personalised legal, tax or accounting advice. Your accountant can help apply them to your business.