Accounting records (Portugal)
It is a legal requirement for all Portuguese VAT registered entities to keep accounting records. These must include:
- Ìý
•ÌýÌýÌýÌý a VAT account; and
- Ìý
•ÌýÌýÌýÌý copies of all VAT invoices issued to customers.
Normal accounting records should be sufficient, although some business sectors may have additional legal requirements.
Records must
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Web page updated on 17 Mar 2025 16:23